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 : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...
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...
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...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
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...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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 Manjunatha Fruit Canning Industries (GST AAR Andhra Pradesh) Question: Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? Answer: Negative Question: What is the rate of tax payable on outward supplies of Mango fruit pulp under […]
Business Services by ‘Airbus group India’ carried out in India to be classified as ‘Intermediary Service’- Karnataka AAR This post provides an update about the recent decision of Karnataka Authority for Advance Ruling (‘AAR’) in the case of Airbus Group India Private Limited (AAR No KAR ADRG 31/2021) (“The Applicant”). This AAR deals with one […]
Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence. Government of India?
In re Emerald Court Co-operative Housing Society Limited (GST AAR Maharashtra) Question: – Determination of the liability to pay GST on Maintenance charges. Emerald Court Co-op Housing Society Ltd is a Co-operative Housing Society (CHS). It looks after the upkeep of the society and its members. The CHS provides services to its members in the […]
Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence, Government of India?
In re Maharashtra State Dental Council (GST AAR Maharashtra) Question 1:- Whether online tending to be considered as Supply of Goods or Supply of Service? Answer:- Online tendering will be considered as Supply of Services. Question 2:– Whether offline tendering to be considered as Supply of Goods or Supply of services? Answer:- Offline tendering in its entirety involving […]
In re Arco Electro Technologies Pvt. Ltd. (GST AAR Maharashtra) Question: Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways. These should be classified under HSN Heading 8503, 8544 and 8547 @ 18% or under HSN Heading 8607 […]
Sushi Pet Nutri science (GST AAAR Telangana) Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly. Issue 2: The product ‘poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained […]
In our view, the decision of AAR is correct in law. If any facility is directly related to transportation of passengers and is incidental to such transportation service, then such service shall form part of composite supply and shall be charged as per GST rate applicable to the principle supply.
In re Aadhya Gold Private Limited (GST AAR Karnataka) Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time […]
