#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
Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing
Goods and Services Tax

Goods and Services Tax
E-Commerce Operator for booking of cabs liable for GST registration
Goods and Services Tax

Goods and Services Tax
Transfer on a going concern is supply of service & exempted from GST
Goods and Services Tax

Goods and Services Tax
Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903
Goods and Services Tax

Goods and Services Tax
No GST on Hostel Rent of less than Rs. 1000 per day per Student
Goods and Services Tax

Goods and Services Tax
‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%
Goods and Services Tax

Goods and Services Tax
Cost of refurbishment not includible in purchase price for calculation of margin for Valuation & Levy under GST
Goods and Services Tax

Goods and Services Tax
ITC not available on Canteen Services provided to Employees
Goods and Services Tax

Goods and Services Tax
Liaison Office not liable to pay GST on Services Rendered by Head Office
Goods and Services Tax

Goods and Services Tax
GST applicable on R&D Activities on Goods made available by Foreign entities
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
