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 Deccan Club, Hyderabad (GST AAR Telangana) In the reference 1st cited, M/s. The Deccan Club, Hyderabad, (36AAHAT7766N1ZJ) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05.01.2022 ,10.03.2022.& 24.03.2022. However, in the reference 8th cited, M/s. The Deccan Club, Hyderabad, have informed that […]
In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana) The liability for registration arises under Section 22 of the CGST Act, 2017 if the supplier makes taxable supplies the aggregate turnover of which exceeds Rs. 20 Lakhs in a financial year. Such registration is to be obtained in the State from which the taxable […]
In re Singareni Collieries Company Limited (GST AAR Telangana) In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contract, beyond the date prescribed in such contract by the contractor. Similarly, penalties are fixed for breach of the provisions of the contract. These […]
Collection of electricity & other expenses by the Lessor for consideration are in relation to the composite supply of principal service of ‘renting of immovable property’, & would form part of taxable value in terms of S.15(2)(c), GST Act, 2017.
In re Utkarsh India Limited (GST AAR West Bengal) Question: Whether dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) is amounting to execution of original work and would attract IGST @12% in terms of Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017? Answer: The instant supply is found to be a composite supply of […]
In re Rich Products and Solutions Pvt Ltd (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. Rich Products and Solutions […]
In re M/s Isha Exim (CAAR Delhi) M/s Isha Exim, P-586, Block-N, New Alipur, Kolkata. West Bengal-700053, an applicant having IEC number 0214014525 had filed an application dated 05.05.2016. seeking advance ruling under section 28-H of the Customs Act, 1962 before the Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi (AAR, […]
In re Rashtriya Chemicals and Fertilizers Limited (GST AAAR Maharashtra) The Appellant have a Sewage Treatment Plant (‘STP’) at its Trombay premises. This plant uses sewage water and converts it into water for use in the factory for manufacture of the fertilizers. The Appellant has also contended that it has never been the intention of […]
AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017
In re M/s. Nagpur Waste Water Management Pvt. Ltd (GST AAAR Maharashtra) AAAR set aside the Advance Ruling Order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at SI. No. 99 of the Exemption Notification No. […]
