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.
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Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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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...
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The value of diesel filled free of cost (FOC) by the service recipient is not includable in the value of the GTA service proposed to be provided by the Applicant in the facts and circumstances of the present application subject to conditions as mentioned in draft Transport Service Agreement/ contract incorporated in the body of this decision/ruling.
In re Audio Distribution House Pvt. Ltd (CAAR Mumbai) CAAR held that projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 85286200 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs, dated […]
CAAR held that Creative Touch 5-series Interactive Flat Panel (IFP) (Model-5652RK, 5752RK, 5862RK) merit classification under sub heading 8471 4190 of the first schedule to the Customs Tariff Act, 1975.
TC77 series touch computer, which is a handheld mobile computer used for asset inventory management purposes, Singapore Customs ruled (ref. No. CRL-211217-0036) that the product is classifiable under subheading 84713090. Therefore, notwithstanding the WCO classification advice to the contrary, it is my considered opinion that the devices under consideration are not classifiable as smartphones. They merit classification under subheading 84713090.
No ruling can be given on above two Questions, since the applicant is recipient of in respect of supplies involved in the aforesaid questions.
Reimbursement by Industry Partner to applicant, of stipend paid to trainees, does not attract tax under GST Act
PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers liable to CGST at 18%.
AAR ruled that the value to be considered for sale of used motor vehicle would be difference between Sale price & WDV on date of sale under Income Tax Act
In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra) Incentives received for market services within India cannot be considered as trade discount nor export service The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian […]
In re N. B. Patil (GST AAAR Maharashtra) Q1. Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agricultural Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? A1. The Turmeric (Turmeric in […]