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 Indian Society of Critical Care Medicine (GST AAR Gujrat) Q1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CT R, dated 28.06.17 read with annexure attached to it in relation the following services: a. Service provided by ISCCM to the delegates; b. Service provided by ISCCM […]
In re Tata Advanced Systems Limited (GST AAR Gujarat) The Applicant has no locus standi to file said Advance Ruling Application, as per clause 2.2.1 of the said Contract 29-10-21, wherein the project execution unit is TASL Bengaluru GSTIN is 29AACCT5245K1ZZ. ii. The Application by the applicant is premature and without locus standi, as no […]
In Re Shell Energy India Pvt. Ltd. (GST AAR Gujarat) Issue: Whether value attributable to SUG stipulated in the Agreement between the Applicant and Customers is subject to the levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per Section 15 of the CGST Act ? Held […]
In order to answer these questions which are related to the issues raised by the applicant they are requested to produce copies of purchase orders of material and orders for erection contracts. However, they have not produced the copies of purchase order and erection order as promised during the personal hearing till date.
In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) The appellant Gujarat Industrial Development Corporation submitted that they provide amenities like road, supply of water or electricity, street lighting, drainage, sewerage, conservancy etc and these qualify as ‘water supply for domestic, industrial and commercial purposes’, ‘public health, sanitation conservancy and solid waste management’ and ‘public […]
In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) AAAR held that Gujarat Industrial Development Corporation does not fall under the category of ‘State Government’ but is covered under the category ‘Government Entity’, Read AAR :- No GST exemption to GIDC on establishment, organisation & development of industries FULL TEXT OF THE ORDER OF APPELLATE […]
AAAR held that (1) LNG Jetties being built by the appellant are not covered within the expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017 and (2) the appellant cannot avail input tax credit of GST paid on inputs, input services and capital goods procured for the purpose of building the LNG Jetties in terms of Section 16 of the CGST Act, 2017.
In re Swan LNG Pvt. Ltd (GST AAAR Gujarat) ITC is not available on input, input services and capital goods on purchased for the construction of the LNG jetties The AAAR, Gujarat, in the matter of M/s. Swan LNG Pvt. Ltd [Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/06] has held that the Liquefied Natural Gas (“LNG”) jetties […]
In re KPC Projects Ltd. (GST AAR Maharashtra) From the submissions made by the applicant, we find that in the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction of a clinical establishment i.e. a hospital. However we also find that, the above mentioned Rate […]
In re KPC Projects Ltd. (GST AAR Maharashtra) In the instant case there is Composite supply of works contract provided to UPRNN, a Government Entity by way of construction of a Residential Quarters meant for the use of the employees of ESIC and therefore, it can be said that the supply is in respect of […]
