#Advance Ruling
Log in to FollowTo 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

Goods and Services Tax
Printing of text books, Lottery tickets & stationery items for State Govt is Supply under GST
Goods and Services Tax

Goods and Services Tax
AAR cannot decide whether applicant can raise debit note for difference in rate of tax charged
Goods and Services Tax
Goods and Services Tax
GST on discount received through credit notes – No ruling in absence of sufficient information
Goods and Services Tax

Goods and Services Tax
5% GST Payable on Patanjali ‘Gomaya Samidha’
Goods and Services Tax

Goods and Services Tax
12% GST Payable on Banana/Jackfruits/Tapioca/Sarkaraupperi Chips
Goods and Services Tax

Goods and Services Tax
Relevant date for GST refund in case of cancellation of residential flats by any customer
Goods and Services Tax

Goods and Services Tax
GST on supply of medicine, implants during treatment to admitted & Non-admitted patients
Goods and Services Tax

Goods and Services Tax
GST on Sale of developed plots without receiving any advance from customers
Goods and Services Tax

Goods and Services Tax
18% GST applicable if Builder not exercised option of lower rate
Goods and Services Tax

Goods and Services Tax
GST on aerobic micro organism/protein derived thereof used in cementitious / concrete application
Goods and Services Tax

Goods and Services Tax
Whether ITC is allowed to be utilized across different business verticals?
Goods and Services Tax

Goods and Services Tax
Roasted/salted/roasted & salted Cashew nuts classifiable under HSN 2008.19.10
Goods and Services Tax

Goods and Services Tax
Chips, Roasted, salted Cashew nuts liable to GST at the rate of 12%
Goods and Services Tax

Goods and Services Tax
