Advance Ruling

Admissibility of Input Tax Credit of GST Paid on Maintenance Services – A Case Study

Goods and Services Tax - The admissibility of input tax credit is not free from controversies under GST like pre-GST regime. There are many cases where Orders passed by the Advance Ruling Authority as well as Appellate Authority for Advance Ruling in the favour of the department and only few orders are in the favour of the assessees. ...

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GST on Watch With Jewellery or Jewellery With Watch?

Goods and Services Tax - As the jurisprudence over GST develops with the passage of time, some interesting issues are evolving which are in contrast to earlier VAT Law. One such issue was recently dealt by Hon’ble Appellate Authority for Advance Ruling in the case of House of Marigold, Gujarat reported in 2019 (30) GSTL 301 (AAR-GST) which upheld the […]...

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“Composite Supply”- Reimbursement of actual expenses “E-Square Leisure AAR”

Goods and Services Tax - -Whether GST is to be levied on reimbursement of expenses from the lessee by the lessor at actuals- In case GST is to be levied, what would be the applicable rate of GST- Whether reimbursement of expenses by Applicant can qualify as expenses incurred as a 'Pure Agent' and would not be considered in the value of supply for levy of tax...

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All About Income Tax Advance Ruling Provisions

Goods and Services Tax - A resident taxpayer may have some taxation issues in respect of a transaction which has been undertaken or proposed to be undertaken with a non-resident. Similarly, a non-­resident may have some taxation issues in respect of transaction which has been undertaken or proposed to be undertaken by him in India....

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GST Invalidates the Tax Planning of Vat ERA

Goods and Services Tax - After 21 months of GST Law  being in force,  the assessees and their tax consultants are realising that GST  requires the revisit of every tax  planning / practice which was valid in VAT/ST era, This fact has been very well brought out in the recent judgement of Hon’ble Appellate Authority for the Advance Ruling (GST), […]...

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Writ in Madras HC against constitution of GST Authority for Advance Rulings

Goods 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 […]...

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Host all GST advance ruling judgement at one website

Goods 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...

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Creation of two additional benches of the Authority for Advance Rulings (Income Tax)

Goods 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 […]...

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Concessional rate of tax for foreign oil exploration and production companies

Goods 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...

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Foreign Foreign companies or individuals, including FII can enjoy lower capital gain tax

Goods and Services Tax - According to a recent decision of the Mumbai bench of the Income Tax Apellate Tribunal, non-resident companies and individuals are entitled to a beneficial rate of tax of 10% on long-term capital gains arising from the sale of shares of listed entities. Earlier, non-resident assessees were taxed at the rate of 20%....

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Khadi readymade garments classifiable under Chapter heading 62

In re M/s Udyog Mandir (GST AAR Rajasthan) - In re M/s. Udyog Mandir (GST AAR Rajasthan) Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?   Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax...

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Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer & Rubber Grommets classifiable under HSN 4016

In re M/s Laxmi Rubber Industries (GST AAR Rajasthan) - The goods manufactured and supplied by the applicant viz. Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST @ 18% (CGST 9% + SGST 9%)....

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GST on individual metal parts of Sprinkler / drip irrigation system

In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan) - In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan) Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as ...

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Branded Frozen Chicken supplied in container falls under HSN 02071200

In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan) - In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan) What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN code? The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200. Whether frozen chicken as sold by the comp...

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ITC on Repairing &Furniture & Fixture repairing work to Hotel

In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan) - In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan) Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be availabl...

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Attendance of jurisdictional officer for hearing of Advance Ruling

NO: 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....

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CBDT amends Income Tax Advance ruling Forms

Notification 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...

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Details of officers designated as Rajasthan Appellate Authority for Advance Ruling

Trade 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...

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Appellate Authority For GST Advance Ruling in Maharashtra

Notification 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...

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Krishi Kalyan Cess not admissible as Input Tax Credit in GST Regime: AAR

No. 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...

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Advance Ruling’s Popular Posts

Recent Posts in "Advance Ruling"

Khadi readymade garments classifiable under Chapter heading 62

In re M/s Udyog Mandir (GST AAR Rajasthan)

In re M/s. Udyog Mandir (GST AAR Rajasthan) Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?   Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. If […]...

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Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer & Rubber Grommets classifiable under HSN 4016

In re M/s Laxmi Rubber Industries (GST AAR Rajasthan)

The goods manufactured and supplied by the applicant viz. Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST @ 18% (CGST 9% + SGST 9%)....

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GST on individual metal parts of Sprinkler / drip irrigation system

In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan)

In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan) Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under […]...

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Branded Frozen Chicken supplied in container falls under HSN 02071200

In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan) What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN code? The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200. Whether frozen chicken as sold by the company is exempt under Entry […]...

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ITC on Repairing &Furniture & Fixture repairing work to Hotel

In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan) Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will […]...

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Kalava Raksha Sutra (Braided textile yarns) classifiable under HSN 5607

In re Malli Ramalingam Mothilal (Proprietor of M/s. M.R.Mothilal) (GST AAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAR Tamil Nadu) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? It is evident that the commodity manufactured by the Applicant is a braided yarn made by a braiding machine which takes in dyed yarn […]...

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AAR cannot give ruling on ‘Place of Supply’ of goods: AAR Tamil Nadu

In re Dagger Die Cutting (India) Private Limited (GST AAR Tamilnadu)

The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the 'Place of Supply' of the goods, which is not in the ambit of this authority. The Application is therefore rejec...

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Polypropylene Mat plaited using polypropylene Straw falls under CTH 46019900

In re Sameer Mat Industries (Mr. Abubacker Kaleelrahman) (GST AAR Tamilnadu)

In re Sameer Mat Industries (GST AAR Tamilnadu) 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900 2. What is the  tax rate for Polypropylene Mats ? The applicable tax rate f...

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Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu)

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff ...

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GST AAR Karnataka permits Sanika Developers to withdraw application

In re M/s Sanika Developers (GST AAR Karnataka)

In re M/s Sanika Developers (GST AAR Karnataka) The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ? But the Applicant requested to permit them to withdraw ...

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