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, ...
Understand the implications of the condonation of delay in filing the appeal by Lions Seat Cushions Pvt Ltd as per the GST AAAR Tamil Nadu ruling.
Explore the detailed analysis of GST rulings on employee benefits like canteen services, insurance premiums, transportation, and more in the case of Faiveley Transport Rail Technologies.
Detailed analysis of the classification of car seat parts under GST, focusing on the case of N. R. Engineering Industries in Tamil Nadu. Understand the implications and ruling regarding Car Seat Cushion Suspension wires and Steel hooks.
Delve into the case of Suswani Foundations Private Limited seeking Advance Ruling on ITC availability for constructing godowns for commercial rent. Learn the implications of Section 17(5)(d) of the CGST Act.
Understand GST applicability on various utility charges collected by Tamil Nadu Generation & Distribution Corporation (TANGEDCO) for electricity distribution.
Indico Motors withdraws ARA application regarding GST classification of truck body fabrication as sale or job work. Authority for Advance Ruling, Tamil Nadu, disposes the query.
Explore the Authority for Advance Rulings (AAR) decision on KK Processors proposed business model involving copper scrap conversion into winding wire, tax implications, and more.
Explore the detailed analysis of the classification of Jac Olivol Body Oil by the GST AAAR West Bengal. Is it under HSN 3004 or HSN 3304? Understand the legal arguments and implications.
Explore the GST liability of Fair Price Shops regarding S.K. Oil supply, dealer charges, and composite supply analysis in the case of Chanchal Saha (GST AAR West Bengal). Full order details included.
Explore the detailed ruling by CAAR Mumbai on the classification of Tyre Pyrolysis Oil & Recovered Carbon Black, shedding light on their industrial applications and implications for import/export.
