#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
Supply of Bus body building on chassis owned by customer is supply of Service
Goods and Services Tax

Goods and Services Tax
GST on free of cost bus transport facilities provided to employees
Goods and Services Tax

Goods and Services Tax
AAR cannot substitute word ‘CGST Rules’ for ‘Notification’ referred in section 97(2)(b)
Goods and Services Tax

Goods and Services Tax
GST on employees portion of 3rd Party canteen charges
Goods and Services Tax

Goods and Services Tax
Employer’s Share in Employee Refreshments Not Taxable as Supply of Services: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
AAr can give ruling only on supply being undertaken or proposed to be undertaken
Goods and Services Tax

Goods and Services Tax
Recipient of Services cannot apply to know SAC & GST rate: AAR
Goods and Services Tax

Goods and Services Tax
‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’
Goods and Services Tax

Goods and Services Tax
GST AAR Telangana allows Swan Environmental Private Limited to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on supply of supply of fortified rice to different Rice Millers
Goods and Services Tax

Goods and Services Tax
GST AAR Telangana allows Deccan Club, Hyderabad to withdraw application
Goods and Services Tax

Goods and Services Tax
IGST paid on imports is eligible to be availed as ITC both on intra & inter-state sales
Goods and Services Tax

Goods and Services Tax
GST applicable on Liquidated damages for delay in performance of contract
Goods and Services Tax

Goods and Services Tax
