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...
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.
Explore the GST rate implications for works contract services provided to Kerala State Transport Project (KSTP) under GST regulations. Understand the ruling and its impact on construction projects in Kerala.
GST AAR Kerala rules that differential dealer margins for petroleum products are taxable under GST as a service, with a rate of 18%. Learn more here.
AAR Kerala rules 18% GST on KLDC contracts for 01/01/22 to 17/07/22. Understand the implications and details of this ruling on government entity projects.
Understand GST implications for job workers: Can they issue delivery notes, e-way bills if the principal doesn’t? Full analysis of Kunnassery Poulose Joy case from GST AAR Kerala.
Read the detailed analysis of the GST AAR Kerala ruling on input tax credit claims involving post-supply discounts by Kotoor Mathew Jose Mathew.
AAR Tamil Nadu confirms eligibility for ITC on motor vehicle leasing services used for women’s transport under Tamil Nadu Shops Act. Full details of the ruling inside.