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.
Goods and Services Tax : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...
Goods and Services Tax : Karnataka AAR rules "Rapido" as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rat...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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, ...
In re ocean blue boating Private Limited (GST AAR Maharashtra) Question 1:- Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, SI. No. 252 of […]
AAR held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel rent and towards hostel food respectively would neither be covered under composite supply nor mixed supply. Further, the declared tariff of a unit of accommodation service below INR 1000/- per day is exempted.
Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? The provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply in terms of Section 7 of the CGST Act, 2017 and no GST is leviable in such free of cost replacements/ labour services.
In re Hindustan Agencies (GST AAR Karnataka) i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act? The applicant is liable to collect CGST @ 9% and KGST @ 9% on supply of services relating to sale or purchase of rice. […]
In re Adithya Automotive Applications Pvt. Ltd. (GST AAR Uttar Pradesh) Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ? Ans-1 No. Q-2 Whether Clarification of CBIC vide para No. 12.3 of circular no 52/26/2018-GST dated 09.08.2018 Clarifying 18% rate of […]
In re Arinem Consultancy Services PVT LTD (GST AAR Uttar Pradesh) Q-1 We hold that the Services rendered under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) , and for PMAY are in relation to Functions Entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of […]
In re Tianyin Worldtech India Private Limited (GST AAR Uttar Pradesh) Q-1 The Applicant has approached the authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost proposed to be incurred in relation to Activity mentioned ? Ans-1 The input Tax Credit of Tax paid on cost Proposed to […]
In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh) Q-1 Whether ITC is available to the Applicant on GST charged by service provider on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees to & from workplace. Ans-1 ITC is available to the Applicant only after […]
In re UP State Bridge Corporation Limited (GST AAR Uttar Pradesh) Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ? Ans-1 Centage will be Included in the value of supply and the same is taxable under the CGST Act, 2017. Q-2 Whether Labor Cess is Taxable or not […]
In re Surya Ayurved (GST AAR Uttar Pradesh) Q-1 Applicable G.S.T rate on Himsa Plus Oil, which is a ayurvedic Hair oil used for various hair disease and headache)? Ans-1 Himsa Plus Oil merits Classification under Chapter heading 3305.90 and attracts G.S.T @ 18% (CGST 9% and SGST 9%). FULL TEXT OF ORDER OF AUTHORITY […]
