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, ...
GST on Government subsidy – Applicant is not a supplier of goods but is a recipient of goods. Thus instant application is not admissible.
Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.
Ice Cream sold by ice cream parlors will come under the definition of Goods and hence shall be taxable at @18%. Ice cream sold by restaurants along with food/cooked meals, will consider as a composite supply as per sec 8 of CGST ACT 2017 hence tax rate of restaurants @5% (without ITC)shall be levied. supply of food will be your principal supply.
Services provided by TS Transco to South Central Railway are classifiable as ‘Works Contract Service’ falling under Chapter 99, Group 99542 and are taxable @ 18%
In re Kalepsh Dineshbhai Patel (GST AAR Gujarat) The aforementioned application having been filed by M/s. Kalpesh Dineshbhai Patel and not by M/s. Khanepe Hungermall LLP who is the actual supplier and also having been filed without requisite fee, stands rejected in terms of section 98(2) of the CGST Act, 2017 read with sections 95(a), (c) […]
One time premium received by applicant on allotment of completed commercial units/building is taxable supply in terms of section 7 of CGST/GGST Act, 2017.
Subsidized deduction made by applicant from employees who are availing food in factory/corporate office would not be considered as a ‘supply’ under section 7 of CGST Act, 2017
AAR find that [a] applicant before us is not supplier of service and [b] that ruling sought is not for admissibility of input tax credit in respect of supply received by applicant. In fact it is the supplier who may seek an advance ruling in the matter.
GST not leviable on amount representing employee’s portion of canteen charges recovered/collected by applicant from its employees and paid to canteen service provider on behalf of employee since it would not be considered as a supply under provisions of section 7 of CGST Act, 2017 and GGST Act, 2017.
In re Profisolutions Private Limited (GST AAR Tamilnadu) Determination of the liability to pay tax on any goods or services. Whether the services provided to Head Office will attract GST Liability? Services, including the services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST […]
