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 : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
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...
Allahabad HC rules that failure to prove the physical movement of goods disqualifies Input Tax Credit (ITC) claims. Scrutiny of GST return may skip ASMT-10 notice.
UP AAR rules that vouchers are taxable as goods under GST at 18%. This ruling highlights vouchers classification as movable property and their tax implications.
Gujarat AAR rules no GST on salary deductions for canteen services. ITC available if services are obligatory under the Factories Act. Learn more about the decision.
GST AAR Gujarat ruling on nonwoven coated fabrics: Classified under Chapter 39, not HSN 56031400 or Chapter 50. GST rate at 18% for specified products.
Gujarat AAR ruling on the GST classification of marine equipment, confirming that imported goods retain their initial classification for GST purposes.
This article discusses the GST classification of Natural Fiber Composite (NFC) boards, doors, and frames, and the appropriate rate applicable as per Chapter 44.
Advance ruling on GST applicability for works contract involving supply and installation for Naval Dockyard. No concessional MRO service rate applicable.
Andhra Pradesh AAR rules on GST applicability for export of pre-packaged and labelled processed shrimps under amended tax rates as per Notification No. 6/2022.
Explore the GST AAR Andhra Pradesh ruling on MCM Pacific PTE Ltd’s request for zero-rated export treatment for assets procured from Lanco Kondapalli Power Ltd.
AAAR held that ‘rotary parking system’, installed and commissioned at premises of appellant amounts to construction of an immovable property, whereby input tax credit on the purchase of ‘rotary parking system’, by appellant becomes ineligible under Section 17(5)(d) of CGST/TNGST Acts, 2017.
