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Advance Ruling

To facilitate foreign investment into the country a number of steps have been taken by Government of India in the past. Setting up an Authority for Advance Rulings (Central Excise, Customs & Service Tax) to give binding rulings, in advance, on Central Excise, Customs and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions of Advance Rulings were introduced through the Finance Acts of 1998, 1999 and 2003.

Latest Articles


SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier 

Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...

April 30, 2024 279 Views 0 comment Print

HSN codes applicable for Sweets and Snacks Manufacturers

Goods and Services Tax : For sweets and snacks manufacturers in India, understanding the correct Harmonized System of Nomenclature (HSN) codes is crucial f...

April 20, 2024 747 Views 0 comment Print

GST not payable on amount recovered from permanent employees for canteen facility provided by employer

Goods and Services Tax : Learn about GST exemption on canteen facility recovery from permanent employees as ruled by AAR Gujarat. Detailed analysis and imp...

April 20, 2024 1068 Views 0 comment Print

GST leviable at 18 percent on solar-powered submersible pump

Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...

April 10, 2024 558 Views 0 comment Print

Sulphate removal plant Construction under EPC Contract falls under SAC Heading No. 9954

Goods and Services Tax : Discover the classification of services provided under an EPC contract with M/s Vedanta Limited by the Rajasthan AAAR, upheld unde...

April 6, 2024 543 Views 0 comment Print


Latest News


Handbook on Advance Rulings under Income Tax Act, 1961

Income Tax : This handbook aims to provide general guidance on the scheme of Advance Rulings under the Indian Income-tax Act, 1961 (the Act). I...

August 21, 2023 1437 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 1071 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1914 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 840 Views 0 comment Print

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 ...

September 16, 2018 1596 Views 0 comment Print


Latest Judiciary


AAAR refers ruling back to AAR for lacking comprehensive assessment 

Goods and Services Tax : Anmol Industries Limited's appeal against the GST AAAR West Bengal's ruling on a leasing agreement has sparked legal deliberations...

May 1, 2024 171 Views 0 comment Print

GST Ruling on Disposable Paper Cup Manufacturing | HSN Code & Tax Rate

Goods and Services Tax : Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detaile...

May 1, 2024 174 Views 0 comment Print

GST Ruling on Demo Cars: Input Tax Credit, Tax Rate & Classification

Goods and Services Tax : Explore the GST ruling on input tax credit, tax rates, and classification for demo cars in the case of Landmark Cars East Private ...

May 1, 2024 246 Views 0 comment Print

Services Linked to Transportation Fall Under Goods Transport Agency Purview

Goods and Services Tax : Services such as packing, loading, unloading, and unpacking would fall under purview of a Goods Transport Agency if directly linke...

April 28, 2024 477 Views 0 comment Print

Classification of Bronze Cladding Panels: Customs Ruling

Custom Duty : Explore the Customs Authoritys detailed order on the classification of Bronze Cladding Panels (BCP) imported by Larsen & Toubro Li...

April 25, 2024 117 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 675 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 1014 Views 0 comment Print

UTGST: Change in constitution of Authority for Advance Ruling

Goods and Services Tax : The Ministry of Finance, Department of Revenue, has issued Notification No. 02/2023 – Union Territory Tax on May 25, 2023. T...

May 25, 2023 462 Views 0 comment Print

CBDT set-up office for operationalising Boards for Advance Rulings

Income Tax : F No. 189/3/2022-ITA-I Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) North Block, ...

February 6, 2023 2172 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

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...

September 13, 2022 1350 Views 0 comment Print


GST & ITC on Electrical and Fire Safety Equipment Hiring Services

February 20, 2024 1560 Views 0 comment Print

Understand how GST at 18% affects hiring of electrical equipment, AC systems, and fire safety installations, plus eligibility for input tax credit.

`PVC raincoats’ merit classification under CTI-16201: CAAR Mumbai

February 17, 2024 339 Views 0 comment Print

Read the full text of the Customs Authority of Advance Ruling (CAAR Mumbai) on the classification of PVC raincoats by NZ Seasonal Wear Private Limited. Learn about the manufacturing process and the correct Customs Tariff Act code.

Classification of ‘Interactive Display System ‘Viewboard’: CAAR Mumbai Ruling

February 17, 2024 249 Views 0 comment Print

Explore the customs ruling on Viewsonic Technologies India’s Interactive Display Systems. Learn about classification, technical specifications, and key features for import.

GFCL EV Products Ltd.: Customs Act Advance Ruling Withdrawn

February 17, 2024 132 Views 0 comment Print

Explore the customs ruling withdrawal by GFCL EV Products Ltd. under Customs Act 1962. Learn about exemption applicability and the regulatory process. Stay informed with CAAR Mumbai.

GST on Employee Canteen Services: AAR Gujarat Ruling

February 15, 2024 1347 Views 0 comment Print

AAR Gujarat rules on GST applicability for employee canteen services, recovery from employees, and eligibility for ITC on canteen-related expenses.

ITC Eligibility for Boutique Hotel and Restaurant Expenses: AAR Gujarat

February 15, 2024 867 Views 0 comment Print

AAR Gujarat clarifies on ITC claims for general business expenses, square foot basis, and applicability of CGST Rules 42/43 for Mangaldas Mehta & Co. Ltd.

Advance Ruling Voided for Suppression of Facts: GST AAR Gujarat

February 15, 2024 213 Views 0 comment Print

Gujarat AAR declares advance ruling void ab initio due to suppression of material facts and misrepresentation by I Tech Plast India Pvt Ltd in GST case.

HS Code for Sorbitol Special MDF 85: CAAR Mumbai Ruling

February 14, 2024 213 Views 0 comment Print

Explore the Customs Authority of Advance Ruling, Mumbais decision on the HS code for Sorbitol Special MDF 85 in the case of Anshul Life Sciences.

Hostel and Accommodation with Food Service: Taxed at 9% CGST

February 14, 2024 1278 Views 0 comment Print

Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for […]

GST Liability on Clinical Bio Medical Waste Disposal: Rates & Analysis

February 13, 2024 984 Views 0 comment Print

Explore GST implications on disposal & treatment of bio medical waste from clinical establishments. Learn about rates & analysis from AAR Rajasthan ruling.

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