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...
AAR held that flats given free to society members are not truly free but exchanged for development rights. Such transactions qualify as supply under GST and attract tax accordingly.
The issue involved classification of a PVC pipe production machine under customs law. The Authority held that continuous extrusion, not moulding, determines classification. The key takeaway is that process type governs tariff classification.
The case examined whether a wearable smart ring is a communication device or a measuring instrument. The authority held that its primary function is measurement through sensors, leading to classification under Heading 9031.
The applicants claim for classification under fan category was denied due to lack of fan or blower in the product. The ruling emphasized strict interpretation of tariff headings. The key takeaway is that product features must match classification criteria.
The ruling held that dashcams are continuous video recording devices and not digital still image cameras. Hence, exemption under Sl. No. 288 was denied, but concessional duty was allowed.
The issue involved classification of certain oil products under customs law. The Authority allowed withdrawal as the request was made before the ruling. The takeaway is that applications can be withdrawn prior to adjudication.
The authority held that the product is designed solely for smartphones and cannot function independently. The key takeaway is that exclusive use determines classification as a part under tariff heading 8517.
The authority held that AMOLED display assemblies remain flat panel display modules despite having driver ICs. Since they retain their core display function and lack independent communication capability, classification under CTH 85249220 was upheld.
The case involved classification of LFD monitors under customs law. The Authority allowed withdrawal as the request was made before any ruling. The takeaway is that applications can be withdrawn prior to adjudication.
The Authority refused to entertain the application as the classification of roasted arecanuts was already settled by a High Court judgment. It held that advance rulings cannot be issued on matters already decided.
