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, ...
In re Cinta Medtech Private Limited (GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cinta Medtech Private Limited, the applicant, […]
AAR hold that Steel Authority of India Ltd., SAIL is a ‘Government Entity’, therefore the tax rate applicable to value of contract (works contract service only) between the Applicant and M/s SAIL is leviable at 12% [CGST @ 6% + SGST 6%]
In re Mody Education Foundation (GST AAR Rajasthan) Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for exemption under entry no. 14 of the Notification No. […]
In re Crown Craft India Private Ltd. (GST AAR Rajasthan) Question 1: Since our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on […]
In re Gurkripa Career Education Private Limited (GST AAR Rajasthan) Q1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)? Q2. If is it exempt it shall be claimed as exempted under which […]
In re Fire Prevent Systems (GST AAR Karnataka) Applicant is providing training to the trainees on fire prevention, the same is covered under SAC 999293 and is liable to GST at 18% as per Serial No.30 of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 FULL TEXT OF THE ORDER OF AUTHORITY FOR […]
In re Auriga Research Private Limited (GST AAR Karnataka) Section 95 (c) of the CGST Act 2017 defines ‘Applicant’ as any person registered or desirous of obtaining registration under the said Act. It could be easily inferred from above that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance […]
In re NBCC (India) Limited (GST AAAR Odisha) With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The […]
In re Royal Carbon Black Private Limited (GST AAAR Maharashtra) AAAR have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i.e., […]
In re Ingram Micro Private Ltd (CAAR Mumbai) CAAR rule that the: – a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and IGST@ 18%; b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule […]
