#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
GST on design & development of patterns used for manufacturing of camshafts for Overseas Customers
Goods and Services Tax

Goods and Services Tax
GST on services to State Government for collection & disposal of bio-medical waste
Goods and Services Tax

Goods and Services Tax
AAR Telangana cannot give ruling in respect of Supply in Maharashtra
Goods and Services Tax

Goods and Services Tax
Value of supply includes interest or late fee or penalty for delayed payment
Goods and Services Tax

Goods and Services Tax
18% GST payable on ‘Ready to Eat’ popcorn sold in retail packages
Goods and Services Tax

Goods and Services Tax
Person not making or proposing to make any supplies of goods or services cannot apply for Advance Ruling
Goods and Services Tax

Goods and Services Tax
AAR Telangana cannot pass ruling for Place of Supply Outside Telangana
Goods and Services Tax

Goods and Services Tax
ITC cannot be denied merely because one of the constituent service of mixed supply attracts Nil rate of tax
Goods and Services Tax

Goods and Services Tax
Industrial area development – Whether ITC is allowed on construction?
Goods and Services Tax

Goods and Services Tax
AAAR cannot examine ground not raised before AAR
Goods and Services Tax

Goods and Services Tax
18% GST payable on works contract services to TANGEDCO for retrofitting work
Goods and Services Tax

Goods and Services Tax
18% GST payable on Transportation of Parcels by GSRTC in its Buses
Goods and Services Tax

Goods and Services Tax
GST on execution of works contract services for Nuclear Power Project
Goods and Services Tax

Goods and Services Tax
