#Advance Ruling
Log in to FollowTo 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

Goods and Services Tax
12% IGST payable on ‘diagnostic & laboratory reagents’ imported & supplied
Goods and Services Tax

Goods and Services Tax
GST on setting up of Wet Limestone FGD plant and operation & maintenance
Goods and Services Tax

Goods and Services Tax
18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
Goods and Services Tax

Goods and Services Tax
No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
Goods and Services Tax

Goods and Services Tax
GST on Part Recovery of transport facility provided to employees
Goods and Services Tax

Goods and Services Tax
GST leviable on reimbursement of electricity and water charges and to be included in value of supply
Goods and Services Tax

Goods and Services Tax
CNG Dispenser falls under Chapter Heading 841311 of GST Tariff
Goods and Services Tax

Goods and Services Tax
GST benefit not available to ‘Sunha Darshan Museum’ run by a business entity
Goods and Services Tax

Goods and Services Tax
GST on road cutting charges paid to JNN on behalf of Jaipur Smart City Limited
Goods and Services Tax

Goods and Services Tax
No Job work involved in mere leasing & maintenance of plant
Goods and Services Tax

Goods and Services Tax
RUDSOCO is not Government Authority & not eligible for GST exemption
Goods and Services Tax

Goods and Services Tax
GST: Land filling pit is a civil structure, not a plant or machinery- ITC not eligilble
Goods and Services Tax

Goods and Services Tax
Construction Services─Other Services would be taxed separately
Goods and Services Tax

Goods and Services Tax
