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 : 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...
Goods and Services Tax : Uttarakhand AAR clarifies that Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, a governmental authority, qualifies for RCM e...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
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 : Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a ...
Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...
Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...
Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...
Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...
Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...
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, ...
Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable property let out for commercial use.
Explore the detailed analysis of the classification of Urea Injector by Customs Authority for Advance Rulings, Mumbai, including the submission, interpretation of law, personal hearing, and final ruling.
In re Endress+Hauser Flowtec (India) Pvt. Ltd (CAAR Mumbai) In a recent case concerning duty drawback, the Customs Authority for Advance Rulings (CAAR) in Mumbai has refrained from providing a ruling. The case involved M/s. Endress+Hauser Flowtec (India) Pvt. Ltd., seeking clarification on whether duty drawback could be claimed on the import of parts of […]
In re NBG International Private Limited (CAAR Mumbai) M/S. NBG International Pvt Ltd (having IEC No. AAICN7426L and hereinafter referred to as ‘the applicant’, in short) filed three applications (CAAR 1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said applications were received in the secretariat of the […]
Explore the classification dispute of water sold by Mannarai Common Effluent Treatment Plant in Tamilnadu under GST laws. Detailed analysis and legal findings provided.
Dive into the intricacies of FTWZ transactions with the case of Haworth India Pvt. Ltd. Learn about bonded warehouse transactions under GST laws and the implications of Schedule III.
In case of Tamil Nadu Nurses and Midwives Council (GST AAAR Tamilnadu), AAAR set aside the original ruling due to a violation of principles of natural justice.
Explore the case of Tamil Nadu Medical Council as AAAR refers the matter back to AAR due to a violation of natural justice. Analysis, implications, and conclusions discussed.
Understand the classification of two-wheeler seat covers under GST as per the Appeal Order No. 105/AAR/2023. Detailed analysis reveals the applicable tax rate and implications.
Read about the dismissal of the appeal by M/s. Arun Cooling Home due to time limitation grounds without delving into the case’s merits. Full text of the order provided.
