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 : 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...
Goods and Services Tax : Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time ...
Goods and Services Tax : The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services ...
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 : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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, ...
Intent of Notification No. 45/2017-Cus. is that goods sent from India earlier and subsequently re-imported as such should not suffer any Customs duty; in case the exporter had availed any incentive at the time of sending this equipment out of India, the same may need to be surrendered on re-import of the said equipment;
Understand the classification of various chikkies, such as Sesame, Chocolate Peanut, and Dry Fruit, under HSN codes and their applicable GST rates. Get insights into the head classification, treatment, and relevant details.
AAR ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
The activity of charging the battery of an Electrical Vehicle is treated as ‘supply of service’ and falls under SAC 998714. It attracts GST at a rate of 18% in terms of entry No.25(ii) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Explore the exemption of education provided by Isha Yoga Center under GST. Analyze the applicability of Entry No. 57 and Entry No. 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017.
Learn about the classification and exemption of agricultural hand tools. AAR allows withdrawal of the application. Understand the implications and ruling on these tools.
Learn about applicable GST rate and exemption for services provided by Interviewbit Software Services under Market led Fee-based Services Scheme. Get insights from ruling of GST AAR Karnataka. Understand conditions for exemption and their interpretation.
Explore BJ Services Company Middle East Ltd’s Customs Act ruling under section 28-H. Learn about re-import of goods, SEZ/FTWZ transactions, and exemption eligibility.
In re Pooja Construction Co (GST AAR Gujarat): GAAR Gujarat does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.
AAR held that, services provided by the assessee to entities located outside India is covered under section 13(2) of IGST Act, 2017. Accordingly, such services would qualify to be treated as export of service.
