#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
AAR referred case to AAAR In view of difference in opinions of Members
Goods and Services Tax
Goods and Services Tax
Classification of Glass-Fibre Reinforced Gypsum Board (GRG)
Goods and Services Tax
Goods and Services Tax
Analysis of WB AAR Ruling – Masterly Kolkata Management on Composite Supply
Goods and Services Tax
Goods and Services Tax
Exclusion of PF/ESI Contribution from Value of Supply – Analysis of WB AAR Ruling
Goods and Services Tax
Goods and Services Tax
ITC not admissible on Land leasing services for construction of immovable property
Goods and Services Tax
Goods and Services Tax
ITC not eligible on leasing charges of Land to be used for construction of administrative block/ factory etc.
Goods and Services Tax
Goods and Services Tax
Supply’ to related persons and/or distinct persons will be treated as Supply even if made without consideration
Goods and Services Tax
Goods and Services Tax
Lump-sum amount received for Health care Services exempt from GST
Goods and Services Tax
Goods and Services Tax
Requirement of ITC reversal on supply of promotional goods – Recent WB AAR Ruling
Goods and Services Tax
Goods and Services Tax
Advance ruling cannot be obtained in respect of past & completed supply
Goods and Services Tax
Goods and Services Tax
NO ruling by AAAR due to difference of opinion between members
Custom Duty
Custom Duty
General spray purpose Aaerosol valves merits classification under heading 8424
Goods and Services Tax
Goods and Services Tax
Advance ruling cannot be given if applicant fails to furnish documentary evidence
Custom Duty
Custom Duty
