#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
Lassi is Exempted under GST
Goods and Services Tax

Goods and Services Tax
Purchaser has no locus standi to file Advance ruling application
Goods and Services Tax

Goods and Services Tax
Classification of Gypsum Board made-up of Gypsum, glass fibre & additives
Goods and Services Tax

Goods and Services Tax
ITC not available on Air Conditioning & Cooling System by applying Test of Permanency
Goods and Services Tax

Goods and Services Tax
Contract for supply of manpower for managing solid waste not come under definition of ‘Composite supply of Goods & Service’
Custom Duty

Custom Duty
‘Senses iPERL smart meter’ merit classification under HSN 90261010
Goods and Services Tax

Goods and Services Tax
No GST on reimbursement received of stipend paid to trainees
Goods and Services Tax

Goods and Services Tax
Stipends reimbursed by Trainer Companies doesn’t attract GST
Goods and Services Tax

Goods and Services Tax
GST on services by World Economic Forum to its Liaison office in India
Goods and Services Tax

Goods and Services Tax
GST on hiring of Non-AC buses to Company for Transport of Staff
Goods and Services Tax

Goods and Services Tax
Advance ruling obtained with misrepresentation of facts is void ab-initio
Goods and Services Tax

Goods and Services Tax
Is Purified Drinking water supplied at affordable price taxable @ 18%
Goods and Services Tax

Goods and Services Tax
Others cannot make AAR application for Joint Venture Company
Goods and Services Tax

Goods and Services Tax
