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.
Income Tax : Only specified applicants such as non-residents, certain residents, and public sector companies can apply. The ruling clarifies ta...
Goods and Services Tax : The authority held that oxygen supply through installed infrastructure is a composite supply of goods. The key takeaway is that pr...
Income Tax : Understand when and how to file an advance ruling application under the Income-tax Act, 2025. The update clarifies eligibility, do...
Goods and Services Tax : Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time ...
Goods and Services Tax : The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services ...
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...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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, ...
Gujarat AAR held that input tax credit on goods and services used for constructing a CCV Tower was admissible as the structure formed an essential structural support for manufacturing machinery. The ruling clarified that such support systems are covered within “plant and machinery” under Section 17(5) of the CGST Act.
The Tamil Nadu AAAR held that supply of food to corporate clients under contractual arrangements amounted to contract food service taxable at 18% GST. The authority ruled that menu planning, quality checks, delivery, and service obligations went beyond mere sale of food.
CAAR Mumbai refused to entertain an advance ruling application on roasted areca nuts after noting that the classification issue had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.
CAAR Mumbai rejected an advance ruling application after holding that the classification issue relating to roasted areca nuts had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.7
The Customs Authority for Advance Ruling held that the classification dispute concerning roasted betel and areca nuts had already been decided in earlier court proceedings. The applications were therefore rejected as barred by law.
The Authority observed that the core element of the transaction was the grant of a non-exclusive right to access Coursera’s proprietary digital platform. It ruled that the supply involved licensing of intellectual property rather than educational services.
CAAR Mumbai held that imported elevator parts lacking guide rails, structural supports, and enclosure systems could not be classified as complete elevators under Rule 2(a). The authority ruled that the imports only represented parts and sub-assemblies requiring separate tariff classification.
The Gujarat AAR ruled that pizzas, pasta, salads, shakes, and similar items prepared or blended at bakery outlets upon customer order constitute restaurant services under GST. The ruling applies even where the food is sold through takeaway counters.
The Customs Authority for Advance Rulings held that classification of roasted areca nuts under Heading 2008 had already been conclusively settled by the Madras High Court. The authority ruled that tariff restructuring under the Finance Act, 2025 did not create a fresh classification issue.
The authority held that arranging transport for employees is a welfare activity, not a business supply. Nominal recovery from employees does not attract GST.
