Sponsored
    Follow Us:

Advance Ruling

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.

Latest Articles


Advance Ruling on GST Applicability for M/s Raibag Taluk MSPC Supplying Food Products to Childcare Centers (Aanganwadis)

Goods and Services Tax : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...

August 7, 2024 213 Views 0 comment Print

‘Rapido’ is an E-commerce Operator & liable to GST: Karnataka AAR

Goods and Services Tax : Karnataka AAR rules "Rapido" as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rat...

August 5, 2024 789 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1614 Views 0 comment Print

Recovery from Contractors for Contract Breach or Non-performance: GST Taxable – AP AAR

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...

July 4, 2024 645 Views 0 comment Print

GST Advance Ruling Mechanism: Law & Procedures

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...

July 1, 2024 627 Views 0 comment Print


Latest News


Budget 2024: Advance Ruling Applications withdrawal allowed by October 31, 2024

Income Tax : From October 2024, applicants can withdraw advance ruling requests pending with the Board for Advance Rulings by October 31. Final...

July 26, 2024 162 Views 0 comment Print

Handbook on Advance Rulings under Income Tax Act, 1961

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...

August 21, 2023 2262 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 1398 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2028 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 879 Views 0 comment Print


Latest Judiciary


Classification of Dual Mass Flywheel under Customs Tariff Act, 1975

Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...

August 13, 2024 99 Views 0 comment Print

AC Parts Classification: Fujitsu General Ruling

Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...

August 13, 2024 141 Views 0 comment Print

Duty Exemption on Dexolac 2 Import – CAAR Mumbai Ruling

Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....

August 13, 2024 81 Views 0 comment Print

GST on Goods Stored in FTWZ: AAR’s Ruling

Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...

August 8, 2024 861 Views 0 comment Print

AAR Rejects Rectification Request Due to No Apparent Error on Record

Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...

August 8, 2024 516 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

June 27, 2024 186 Views 0 comment Print

Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 771 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 1101 Views 0 comment Print

UTGST: Change in constitution of Authority for Advance Ruling

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...

May 25, 2023 498 Views 0 comment Print

CBDT set-up office for operationalising Boards for Advance Rulings

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, ...

February 6, 2023 2313 Views 0 comment Print


Recipient of services cannot apply for advance ruling under GST: AAAR Uttar Pradesh

September 29, 2021 1524 Views 0 comment Print

In re Lucknow Producers Co-operative Milk Union Ltd (GST AAAR Uttar Pradesh) In this case appellant himself admitted that appellant is not covered under the reverse charge mechanism, but they are paying the entire tax to the service provider. In view of this, we find that, the appellant is a recipient of services in the […]

Services provided by the Club to its members is taxable under GST

September 27, 2021 2631 Views 0 comment Print

In re UMED Club (GST AAR Rajasthan) GST laws expanded the scope of ‘supply’ to tax supplies between the club/association and its members, to overcome the principle of mutuality. A retrospective amendment (w.e.f. July 1, 2017) has been made vide Finance Act, 2021 by inserting a new clause ‘(aa)’ after clause (a), in Section 7(1) […]

GST Payable on service of transportation of goods by road as part of EPC package 

September 24, 2021 1065 Views 0 comment Print

In re Toshiba JSW Power Systems Private Limited (GST AAR Uttar Pradesh) The arguments of the applicant regarding exemption on the transportation service is in fact based on the assumption that the supply of service is in total isolation from the whole contract and without considering the terms and obligations created under all the contracts […]

Supply of ‘Tertiary Treated water’ to NMC is ‘taxable supply’

September 24, 2021 1206 Views 0 comment Print

In re Nagpur Waste Water Management Pvt Ltd (GST AAR Maharashtra) Question 1: – Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying ‘Tertiary Treated Water’ to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law? Answer: – Answered in the affirmative. […]

GST registration not mandated if supplies not liable to tax or exempt

September 22, 2021 2568 Views 0 comment Print

In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra) As per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the […]

Crumb rubber/granule is classifiable under Heading 4004

September 22, 2021 5181 Views 0 comment Print

In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra) The applicant is producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that, the waste/used tyres are not usable because they are worn our tyres due to wear and tear. In view of the above discussions, we find that […]

Cotton Stored by CCI in Warehouses taxable @ 18% GST

September 20, 2021 3543 Views 0 comment Print

The warehousing services rendered by the applicant to CCI do not fall under Entry 24B NN 21/2019 and hence are taxable at the rate of 9% under CGST and SGST eac

Composite Coaching Services Issues Clarified in Advance Ruling

September 19, 2021 1629 Views 0 comment Print

Coaching services, as an aid or facilitator to main stream education system in India, are popular so much so that these are now considered as a necessary input for students pursuing education at secondary and above level in schools or at higher level who are also preparing for competitive examinations. Coaching services are popular in […]

CKD kits falls under heading 8703 & eligible for 30% rate of BCD

September 19, 2021 5439 Views 0 comment Print

In re Volvo Auto India Private Limited (CAAR Delhi) vehicle kits being imported by the applicant would be covered under sub-category 1 as Completely Knocked Down kit or under sub-category 2 as motors cars in any other form; and if under sub-category 1, whether under 1(a) or 1(b), attracting effective rate of BCD of 15% […]

Advance GST Rulings of Kerala State from July 2017 to July 2021

September 17, 2021 3717 Views 3 comments Print

Author compiled Advance Rulings of KERALA State from July 2017 to July 2021. Author compiled such rulings as per upload by Kerala State GST authority in their State GST Site. Kerala State Advance Rulings Authority have uploaded rulings year wise as below: 2017: NIL, 2018: 22 Rulings, 2019: 36 Rulings, 2020: 17 Rulings and 2021: […]

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031