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 : 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...
Goods and Services Tax : Uttarakhand AAR clarifies that Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, a governmental authority, qualifies for RCM e...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
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 : Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a ...
Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...
Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...
Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...
Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...
Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...
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, ...
Explore the details of the appeal by Kalpataru Projects International Limited regarding the classification of construction services under GST. Learn about the ruling modifications and its impact.
Explore the detailed analysis of ION Exchanges GST classification appeal. Appellate Authority modifies AAR ruling on Sulphate Removal Plant services. Learn more.
Explore the detailed analysis of Petrofac Internationals GST classification appeal in Rajasthan. Learn about the construction services and works contract classification, impacting tax rates.
his case discusses the power of the Appellate Authority for Advance Rulings (AAAR) to declare an advance ruling void if obtained by fraud or misrepresentation. The AAAR clarifies its role and limitations in reviewing advance rulings and subsequent decisions made by Authority for Advance Rulings (AAR) under Section 104 of the CGST Act.
Explore details of Sai Enterprises GST appeal as Appellate Authority for Advance Ruling in Rajasthan upholds decision on supplies made prior to application date.
Read about the AAR Tamilnadu’s decision denying Ionbond Coating’s advance ruling request on GST implications for a completed leasehold rights transfer.
Explore the GST AAR ruling on whether Oerlikon Friction Systems (India) Pvt. Ltd.’s bonding service qualifies as job work under SAC 9988. Full insights inside.
Explore the detailed analysis of the GST AAR Tamilnadu ruling on the classification and taxation of fuel injection pump parts under HSN codes, providing clarity for businesses.
Confused about claiming Input Tax Credit (ITC) on differential IGST after a customs audit? This AAR ruling clarifies the restrictions under GST law in India for availing ITC when tax is determined due to misclassification or suppression of facts.
Read the detailed analysis of the GST AAR Tamil Nadu ruling on the correct classification of Clear Float Glass under CTH 7005 29, its manufacturing process, and implications for importers.
