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 : West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under heal...
Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...
CA, CS, CMA : Summary of key notifications in Income Tax, GST, SEBI, and IBBI regulations during the week of Nov 18-24, 2024, covering filing pr...
Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...
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 : Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel's consultancy services to R&B Dept. for fresh review with new project ...
Goods and Services Tax : Analysis of GST implications on High Seas Sale transactions under turnkey contracts in the Tecnimont Pvt. Ltd. vs IOCL case as per...
Goods and Services Tax : Analysis of GST classification and applicable rates for PVC floor mats for cars. Examines AAAR Gujarat's decision and the appellan...
Goods and Services Tax : Gujarat AAAR rejects Divyajivan Healthcare's appeal on GST for Diamond Plan due to lack of supporting documents detailing services...
Goods and Services Tax : Understand GST applicability on treated water from CETP. AAAR Gujarat rules it taxable at 18% under Sl. No. 24 of Schedule III, ex...
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 Madhus Tyre Care (GST AAR Karnataka) In this Advance ruling assesse asked Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?, Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? and Whether the total amount (inclusive of […]
In re Chikkaveeranna Sweet Stall (GST AAR Karnataka) For composition tax payers what is the applicable rate of GST for the manufacturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place […]
In re Dwarka Prosad Agarwala (GST AAR West Bengal) 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same […]
In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry serial no. 3A of the notification No. 12/2017- CT (R) dated 28.06.2017 only when the value of goods involved in such composite supply does not exceed 25% of the value of supply.
In re Suez India Private Limited (GST AAR West Bengal) Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act. The contract for water loss management made by the applicant with Kolkata Municipal Corporation which includes construction of […]
In re Shiv Flour Mill (GST AAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification […]
In re Handloom Weavers Cooperative Society Ltd. (GST AAR Tamilnadu) GST not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to state government The AAR, Tamilnadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021] held that, the services rendered by […]
Applicability of GST rate 5% on marine engines pertaining to HS code without considering its general tax rate as per the entry of Schedule I, SI. No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and Naval base, Cochin is available to the applicant when such engines are fit in vessels used for patrolling/flood relief and rescue purposes. Applicability of GST rate at 5% under SI.no.252 cited above is not available for spare parts of marine engines.
In re Amis Engineers (GST AAR Telangana) The applicant has averred that they have 2 different registration under CGST/SGST Acts for the same business person. That this state of things came into being at the time of migration from the earlier tax regime to GST regime. That they have stopped business in one GSTIN and […]
AAR held that no IGST is payable on supply of imported goods on High Sea Sales basis to Indian customers and proportionate reversal of input tax credit (ITC) is not required.
