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 : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
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...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
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, ...
The applicant sought advance ruling on composite supply and ITC reversal for bundled beverage mixes with free accessories. The Authority admitted the application but disposed it as withdrawn after the applicant cited commercial unviability.
The appellate authority held that the advance ruling was declared non-maintainable due to absence of invoices and supporting records. As fresh documents were produced in appeal, the matter was remanded for fresh examination on merits.
The Authority held that consultancy services for a fire station and parking project were pure services provided to a local authority. Since they relate to municipal functions under Article 243W, the supply was declared GST-exempt.
Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
The AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% GST.
The Gujarat AAR held that an IIM established by Parliament is a specified person under Section 51 due to substantial Central Government control. TDS must be deducted when contract value exceeds ₹2.5 lakh.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
The Authority held that a works contractor registered in Uttar Pradesh is not required to obtain separate GST registration in Rajasthan for a turnkey substation project. As no fixed establishment existed in Rajasthan, the location of supplier remained Uttar Pradesh.
The AAR held that services like printing, result processing, and online form filling for examinations are exempt under Notification 12/2017, after the Supreme Court clarified that even service recipients can seek advance rulings.
