Goods and Services Tax - The West Bengal AAR in the matter of Siemens Ltd. has ruled that the Applicant is deemed to have supplied works contract service to KMRCL on July 1, 2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly....
Read MoreGoods and Services Tax - Synopsis: The Tamil Nadu AAR in the matter of Chennai Port Trust has ruled that the Applicant, providing medical services and medicines as part of mandated rules, is not entitled to take credit of input tax on the inward supply of medicines used in providing free medical facilities to the employees, pensioners and their dependents [&helli...
Read MoreGoods and Services Tax - Valuable resources of the nation get wasted in pursuing the litigation in various courts of law before a final or conclusive view emerges out. Since, conventional methods of appeal and further appeals have proven to be time consuming and costly better way to manage disputes would be to have clarity in advance in which context the institut...
Read MoreGoods and Services Tax - The concept of Advance Rulings has global background and perspectives. The system is in vogue in several countries though procedurally there may be dissimilarities. The first document which shed light on this important concept is the International Bureau of Fiscal Documentation (IBFD) which was published in 1997-2000. It contained articl...
Read MoreGoods and Services Tax - The Indian Business Support Services industry may soon face a setback due to the recent ruling of Authority of Advance Ruling in the case of M/s Vserv Global Private Limited ...
Read MoreGoods 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 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]...
Read MoreGoods and Services Tax - Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a writ of declaration to declare: a) Chapter XVII of the Central Goods and Services Tax Act, 2017, more particularly, sections 96 and 99 of the Central Goods and Services Tax Act, 2017 relating […]...
Read MoreGoods and Services Tax - ICAI has requested Government to host all the advance ruling judgement at one website either at CBIC or GST Council. ICAI is Apex Body of Chartered Accountants in India. The Authority for Advance Ruling constituted under the GST Laws, have been delivering its judgement regularly on the various cases before it. Presently, there is no [&hel...
Read MoreGoods and Services Tax - The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi, today gave its approval to the following:- i. Creation of two additional benches of the Authority for Advance Rulings (Income Tax), one in New Delhi and one new bench in Mumbai; ii. creation of two posts of Vice-Chairmen in the Apex scale and four […]...
Read MoreGoods and Services Tax - Income of foreign companies providing technical services and data to oil exploration and production companies in India will be taxed at a concessional rate, the Authority for Advance Rulings (AAR) on income tax has said in a recent decision. The ruling will be a big help to oil prospecting companies in India as they step up exploration ac...
Read MoreIn re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh) - In re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh) 1. Rate of GST on contract for construction of building and structure for colony at village Siveria at 2×660 MW Shree Singaji Thermal Power Project Stage -II Khandwa. As per Notification No. 11/2017 as amended b...
Read MoreIn re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) - In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) If the service is imported for the purpose of business or commerce even by the Govt then exemption would not be available and Govt need to pay GST under Reverse Charge. This can be further substantiated as per Q No 14 of GST Sector...
Read MoreIn re M/s. NMDC Limited (GST AAR Madhya Pradesh) - In re M/s. NMDC Limited (GST AAR Madhya Pradesh) In respect of the first question raised by the Applicant regarding the classification of service by way of granting of license to extract minerals, we rule that the said service shall be classified under Tariff Heading 99733. In respect of the second ...
Read MoreIn re M/s. Indo Thai Securities Limited (GST AAR Madhya Pradesh) - In this case stock broking service is the principal supply and all other ancillary supplies shall take colors from the principal supply itself and it shall be classified as principal supplies i.e. Stock Broking Services....
Read MoreIn re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh) - In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh) The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The...
Read MoreNO: GST/ARA/Maharashtra State/2018-19/B-49 Internal circular ARA No. 01/2019 - (03/04/2019) - Written submissions made by the concerned Officer /jurisdictional officer shall be approved by the jurisdictional Commissioner of Central Tax in case of CGST and Joint Commissioner of State Tax in case of SGST....
Read MoreNotification No. 31/2018-Income Tax [G.S.R. 647(E) - (13/07/2018) - Income-tax (7th Amendment) Rules, 2018- CBDT seeks unique number for identification of non-resident- CBDT amends Forms for advance ruling -Notification No. 31/2018-Income Tax Dated 13th July, 2018 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 31/2018-In...
Read MoreTrade Notice No. 04/2018 - (13/06/2018) - This Trade Notice is being issued to facilitate the Trade to know the details of the officers designated as the Rajasthan Appellate Authority for Advance Ruling constituted in terms Section 99 of the Rajasthan Goods & Service Tax Act, 2017, for the purpose of hearing appeals against the Advance Ruli...
Read MoreNotification No. MGST-1018/C.R.38/Taxation-1 - (10/05/2018) - Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissi...
Read MoreNo. GST-ARA-18/2017-18/B-25 - (05/04/2018) - Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-c...
Read MoreIn re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh) -
In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) -
In re M/s. NMDC Limited (GST AAR Madhya Pradesh) -
In re M/s. Indo Thai Securities Limited (GST AAR Madhya Pradesh) -
In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh) -
In re M/s. Viliram Sarabhai Space Centre(GST AAR Kerala) -
In re GGL Hotel and Resort Company Ltd. (GST AAAR West Bengal) -
In re Joint Commissioner (in-situ), Ballygunge Division, Kolkata South CGST & CX Commissionerate (GST AAAR West Bengal) -
In re M/s Indian Oil Corporation Ltd. (GST AAAR West Bengal) -
In re M/s U.S.Polytech (GST AAAR West Bengal) -