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, ...
In re Shreejikrupa Project Limited (GST AAR Chhattisgarh) Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017. Here in the […]
Applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of Chhattisgarh state power generation company limited?
In re National Mineral Development Corporation Limited (GST AAR Chhattisgarh) AAR held that M/s NMDC, the applicant is not eligible to Input tax credit of GST paid on goods and services used for laying of cross-country pipe line outside the factory premises of the applicant. The applicant is also not eligible to Input tax credit […]
In re Gangaur Sweets (GST AAR Chhattisgarh) (1) If the applicant opts for continuing with composition scheme under GST law, the provisions as stipulated under Section 10 of the CGST Act 2017 will be applicable for all the supplies made by the applicant and accordingly the applicant is not allowed to collect composition tax from […]
In re Anju Parakh (GST AAR Chhattisgarh) Vaccines sold/supplied through a separate chemist shop /pharmacy store owned by the clinic/hospital across the counter would be subjected to GST as supply of good, at the applicable rate of GST. In the case where the clinic/hospital itself has divided the contract into two parts one for supply […]
In re Miura Infrastructure Pvt. Ltd. (GST AAR Chhattisgarh) Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not (i) The activity of fabrication of structural steel/ technological structures undertaken by the applicant is ‘Supply of service’, classifiable under Heading ‘9988- […]
Exemption provided under serial no.2 of the Notification No.12/2017-Central Tax (Rate) dated-28.06.2017 is not applicable to the said intrastate supply of Biomass Power Plant (8 MW Capacity) as a going concern’. GST at the applicable rate is leviable on the said supply.
Works Contract Service in relation to works contract for renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL for renewal / renovation would attract GST at the rate of 9% CGST + 9% SGST .
In re Shanti Enggicon private Limited (GST AAR Chhattisgarh) Whether GST is required to be paid by the applicant on Royalty amount under RCM or not? in the instant case as applicant is admittedly availing mining rights including it exploration and evaluation of soil used in earthwork on payment of a consideration to the Government […]
AAR ruled that Royalty amount is includable while arriving at the transaction value for payment of applicable GST on the supply of services rendered by the assessee to the main contractor under Section 15 of CGST Act and 18% GST is applicable on Royalty amount under RCM.
