#Advance Ruling
Log in to FollowTo 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.
Goods and Services Tax

Goods and Services Tax
Analysis of Maharashtra AAAR ruling with Regards to Composite Supply In GST
Goods and Services Tax

Goods and Services Tax
GST on affiliation provided by Kota University to its constituent colleges
Goods and Services Tax

Goods and Services Tax
ITC available on canteen facility provided to direct employees working in factory
Goods and Services Tax

Goods and Services Tax
AAR rejects Advance ruling application filed without payment of requisite fees
Goods and Services Tax

Goods and Services Tax
Right to use of parking space with sale of apartments is not a composite supply
Goods and Services Tax

Goods and Services Tax
GST on health care services to senior citizens at their door step
Goods and Services Tax

Goods and Services Tax
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Goods and Services Tax

Goods and Services Tax
Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’
Goods and Services Tax

Goods and Services Tax
Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value
Goods and Services Tax

Goods and Services Tax
GST @12% leviable on contract w.r.t. construction of new railway sidings
Goods and Services Tax

Goods and Services Tax
Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910
Goods and Services Tax

Goods and Services Tax
GST exempt on procurement & distribution of drugs, medicines & other surgical equipment on behalf of government
Goods and Services Tax

Goods and Services Tax
GST exempt on services to educational institutes related to conduct of examinations
Goods and Services Tax

Goods and Services Tax
