#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
Vadilal Paratha classifiable under Chapter heading 2106
Goods and Services Tax

Goods and Services Tax
GST on Bus air-conditioning system inclusive of Rooftop unit, compressor & installation kit
Goods and Services Tax

Goods and Services Tax
ITC not eligible to ‘Myntra’ on vouchers & subscription packages procured from third party vendors
Goods and Services Tax

Goods and Services Tax
Kingfisher Radler merit classification as carbonated beverages of fruit drink
Goods and Services Tax

Goods and Services Tax
Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority
Goods and Services Tax

Goods and Services Tax
GST on PMC/PMCS services to State Urban Development Authority
Goods and Services Tax

Goods and Services Tax
ITC not eligible on inputs/input services procured for promotional scheme
Goods and Services Tax

Goods and Services Tax
18% GST applicable on works contract services to Uttar Pradesh Jal Nigam
Income Tax

Income Tax
Assessment Order could not be void in case if it was passed by AO in contravention of the mandate laid down in sec 245R(2)(i)
Goods and Services Tax

Goods and Services Tax
GST AAAR not empowered to condone the delay beyond the prescribed period
Goods and Services Tax

Goods and Services Tax
Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’
Goods and Services Tax

Goods and Services Tax
GST not applicable on consideration received on sale of residential site
Goods and Services Tax

Goods and Services Tax
18% GST payable on construction work contract services to UP Jal Nigam
Goods and Services Tax

Goods and Services Tax
