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 : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
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...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
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, ...
The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The application was rejected as not maintainable.
The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and transport activity excludes GTA classification. It ruled that such platforms are e-commerce operators liable for GST on commission and TCS compliance.
The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify as pure services and are exempt under Notification 12/2017.
The ruling holds that GST input tax credit is available on employee transport services when mandated by law. Statutory obligation under labour law overrides the blocked credit restriction.
The Authority ruled that questions on ITC set-off procedures fall outside the scope of advance ruling. Applications on procedural aspects are not admissible under Section 97.
The ruling clarifies that services provided by associations to members are taxable under GST due to statutory deeming of separate persons. The principle of mutuality cannot exclude such transactions from tax.
The issue was whether waste remediation services are taxable under GST. The Authority held that although classifiable under SAC 9994, the services qualify as pure services and are exempt. It clarified that services linked to municipal functions are eligible for exemption.
The issue involved GST classification and rate on rice bran oil. The application was withdrawn after a government notification clarified the applicable tax, and no ruling was given on merits.
The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the supplier, the application was not maintainable and was withdrawn.
The AAR held that medicines and consumables supplied during treatment are part of composite healthcare services. As the principal supply is exempt, the entire supply qualifies for GST exemption.
