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 : West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under heal...
Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...
CA, CS, CMA : Summary of key notifications in Income Tax, GST, SEBI, and IBBI regulations during the week of Nov 18-24, 2024, covering filing pr...
Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...
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 : GST AAAR Tamil Nadu dismisses Tamilnadu Medical Council's appeal citing pending investigations under Section 98(2) of the CGST Act...
Goods and Services Tax : Tamil Nadu AAAR upholds rejection of advance ruling due to ongoing DGGI investigation, clarifying proceedings under GST Act....
Goods and Services Tax : Tamil Nadu AAAR clarifies GST on FTWZ goods, title transfer, and ITC reversal, impacting Panasonic Life Solutions. Read the detail...
Goods and Services Tax : Tamil Nadu AAAR dismisses Mitsubishi Electric India’s GST appeal due to time limitation, without reviewing case merits. Delay of...
Goods and Services Tax : Tamil Nadu AAR rules that services for maintaining Micro Compost Centres for Greater Chennai Corporation are exempt from GST under...
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 GST rates applicable to Jal Jeevan Mission projects under MJP, as clarified by the Maharashtra AAR in the case of Geospatial Studio LLP.
AAR Maharashtra ruled that penalties, late fees/panel interest, fine of the nature levied and collected by RBI for contravention or violation of provisions of law are not taxable under GST.
GST implications on construction and licensing of commercial space adjacent to Airport Metro Station by Maharashtra Metro Rail Corporation Ltd
Karnataka AAR rules “Rapido” as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rates for services clarified.
GST AAR Maharashtra rules on tax exemptions for hostel accommodations provided by Maharashtra Jain Education Society, varying by duration and student type.
CAAR Mumbai rules foil balloons are classified under CTI 9505 90 90, while latex balloons fall under CTI 9503 00 20 for customs tariff purposes.
CAAR Mumbai rules Vessel Kashi must file Bill of Entry, pay Customs duties, and qualifies as ‘supply’ for IGST under Customs Tariff Act, 1975.
The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.
Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub’s Mangala Borosan and Mangala G1 products and their appropriate GST rates.
AAAR found that AIF’s multiple supplies to different recipients could not be categorized as a “Composite Supply” under Section 2(30) of the CGST Act, as the supplies were not bundled naturally or provided to a single recipient.
