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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


ITC cannot be denied for settlement of consideration via Book Adjustment

Goods and Services Tax : Explore the West Bengal AAR ruling on Input Tax Credit (ITC) when payment is settled through book adjustment. Detailed analysis on...

March 28, 2024 294 Views 0 comment Print

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...

March 16, 2024 1041 Views 0 comment Print

An Order cannot be passed without giving appropriate reasons: Delhi HC

Goods and Services Tax : Explore the Delhi High Courts stance on appellate orders lacking reasons. The case emphasizes the necessity of detailed reasoning ...

February 24, 2024 1626 Views 0 comment Print

Karnataka AAR rules no GST leviable on Tree Pruners

Goods and Services Tax : Explore the Karnataka AAR ruling on Tree Pruners. HSN Code 8201 6000 exempts these agricultural tools from GST, as clarified in En...

February 24, 2024 567 Views 0 comment Print

Guide for Multiple GST Registrations & Cross-Charging

Goods and Services Tax : Navigate GST complexities with our expert guide on managing multiple registrations and cross-charge mechanisms. Essential insights...

February 24, 2024 9033 Views 3 comments 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 1254 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 987 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 1851 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 834 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 1587 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 639 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 984 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 1338 Views 0 comment Print

Application for advance ruling – CBDT amends Rule 44E & Forms

Income Tax : CBDT amended rule  Rule 44E of the Income Tax Rules, 1962   related to Application for obtaining an advance ruling and introduc...

May 5, 2022 5577 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

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...

January 20, 2022 768 Views 0 comment Print


GST on installation, commissioning, testing, supplying mechanical/electrical work for Machinery attached to concrete base

January 24, 2022 1755 Views 0 comment Print

In re HYT Engineering Company Pvt Ltd (GST AAR Uttar Pradesh) We find that the major part of the contract is supply of goods i.e. Machinery and Plant, tools, gauges, instruments, office equipment & furniture and electrical goods. These goods are delivered to the client (JV) by the applicant and such goods are used by […]

ITC cannot be claimed for invoice issued in FY 2020-21 for Services related to FY 2018-19

January 24, 2022 3729 Views 0 comment Print

In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh) The tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019 is hit by the limitation for claiming ITC under Section 16(4) of the CGST/SGST Act, 2017. The appellant is not eligible to claim Input […]

GST not payable on hiring/leasing of buses by APSRTC to Public Transport Division

January 24, 2022 3729 Views 0 comment Print

Principal Commissioner Central Tax Vs Andhra Pradesh State Road Transport Corporation (GST AAAR Andhra Pradesh) The transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for exemption under Entry 22 of Notification No 12/2017 Central Tax (Rate). FULL TEXT OF THE ORDER OF […]

No concessional GST on residential complex for employees of APHSL

January 24, 2022 873 Views 0 comment Print

In re Siddartha Constructions (GST AAR Andhra Pradesh) The residential complex under discussion is meant for the employees of Andhra Pradesh High Grade Steels Ltd. (APHSL) and not for the use of the persons like Members of Parliament, State Legislature, Panchayats, Municipalities or other local authorities. Neither they belong to the persons holding any constitutional […]

Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) is Govt entity for GST

January 24, 2022 1719 Views 0 comment Print

In re Siddartha Constructions (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by GO No: 831 dated: 10.09.1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41′ Annual Report for the years 2013-2014 as made available by APIIC website https://www.apiic.in, the […]

I-MAS POS consisting of Nickle/Cobalt Hydroxide, Graphite & moisture classifiable under CTH 28254000

January 23, 2022 513 Views 0 comment Print

In re Smartage Projects Pvt ltd (CAAR Mumbai) Thus, it is in terms of the chapter note 1 of chapter 28 read with Rules 1, 2 and 3(a) of the GIR, the goods proposed to be imported i.e. I-MAS POS, consisting of Nickle Hydroxide (78-80%), Cobalt Hydroxide (2-2.5%), Graphite (12-18%) and moisture (2.8%) is classifiable […]

GST payable on income earned from conducting Guest Lectures

January 21, 2022 7554 Views 1 comment Print

In re Sri Sairam Gopalkrishna Bhat (GST AAR Karnataka) a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services? The income earned from conducting Guest Lectures, amounts to taxable supply of services as per entry No. (ii) of 21 of Notification No. 11/2017 Central Tax (Rate) […]

GST on Supply to Defence Machinery Design Establishment for use in warship building of Indian Navy

January 21, 2022 12840 Views 2 comments Print

Supplies made by the applicant to Defence Machinery Design Establishment (DMD) for the purpose of use in warship building of Indian Navy will qualify for the concessional rate of tax of 5% under CGST & SGST.

Rate of GST on supply of Outboard Motors to unregistered fishermen

January 21, 2022 1596 Views 0 comment Print

In re Sea Men Associates (GST AAR Karnataka) Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?. The Outboard motors (marine engine) and its spare parts supplied for fishing vessel for use as part of the fishing vessel- CTH 8902) shall […]

GST on paid educational content & fee for portfolio management

January 21, 2022 2274 Views 0 comment Print

In re Cmepedia Gerda Huguette Emma Van Hoecke (GST AAR Karnataka) 1. Is paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute, exempt of tax? The paid education content, which is used by health care professionals or students to fulfill a […]

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