Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.
AAR Odisha confirms GST on supplementary invoices for works contracts executed before 18/07/2022 is 18%, overriding previous 12% rate due to recent amendments.
AAAR Maharashtra rejects Puranik Builders’ GST rectification request, affirming the need to refund excess GST to customers as per the ruling.
Learn about the GST classification, SAC codes, and tax rates for polymer protective coating services on bridges as per the Re S & G Engineers case in Kerala.
GST rates for Maharashtra Jeevan Pradhikaran work under Jal Jeevan Mission, before and after 01.01.2022, as per Primove Infrastructure Development case.
Explore the GST AAR Karnataka’s ruling on Roppen Transportation Services, covering e-commerce operator status, GST liability on services, and ride monitoring fees.
Review GST exemptions for Raibag Taluk MSPC: ruling on educational services, catering, and product classification under GST notifications.
Learn about the GST rate and classification for selling space in print media as per the AAR Maharashtra ruling in the Lokmat Media Pvt Ltd case.
Detailed analysis of the CAAR Mumbai ruling on the classification of parts for Sanmina-SCI India’s Wi-Fi receivers and transmitters. Understand the customs implications.
Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential for understanding recent GST legal developments.
