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.
Income Tax : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
Income Tax : Only specified applicants such as non-residents, certain residents, and public sector companies can apply. The ruling clarifies ta...
Goods and Services Tax : The authority held that oxygen supply through installed infrastructure is a composite supply of goods. The key takeaway is that pr...
Income Tax : Understand when and how to file an advance ruling application under the Income-tax Act, 2025. The update clarifies eligibility, do...
Income Tax : From October 2024, applicants can withdraw advance ruling requests pending with the Board for Advance Rulings by October 31. Final...
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...
Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...
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...
Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...
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...
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, ...
The Authority held that printing of question papers for universities is directly linked to the conduct of examinations. It ruled that such services fall under Entry 66(b)(iv) and are exempt from GST.
The Authority disposed of the application after the applicant chose to withdraw it. No findings were issued on GST applicability to electricity and water reimbursements or pure agent status.
The Authority held that water supplied by an association is not an independent supply of goods but part of maintenance services. Accordingly, such charges must be included in GST computation.
The applicant withdrew its advance ruling request citing the need for further testing of its bio-diesel product. The Authority disposed of the application without addressing GST classification or rates. The case highlights that no ruling is issued when applications are withdrawn.
The issue involved classification of panels used in interior decoration. The ruling emphasized functional role and structural characteristics as key determinants.
The authority permitted withdrawal as no ruling had been issued at the time of request. The decision confirms that applicants can withdraw applications prior to pronouncement under Regulation 20.
The case examined GST applicability on digital marketing training services. The ruling held that NSDC-approved training partners are eligible for exemption under Entry 69.
The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are integral to plant and machinery and not barred under Section 17(5). The decision clarifies eligibility where structures directly support manufacturing equipment.
The issue was whether ITC on construction services for machinery support is restricted. The ruling held that such foundation forms part of plant and machinery, making ITC admissible.
The application was dismissed because the tax liability had already been determined and challenged before the High Court. The Authority ruled that parallel proceedings are not permissible.
