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 Authority held that ordinary paper bags under Heading 4819 do not qualify for the 5% rate meant for Paper Sacks/Bags and bio-degradable bags. As the products were not shown to be biodegradable, GST at 18% under Entry 185 was upheld.
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST under Notification 9/2025 applies only if goods are genuinely biodegradable.
The Authority held that questions relating to GST search, seizure, confiscation, and penalties are not covered under Section 97(2) of the CGST Act. As such matters fall outside advance ruling jurisdiction, the application was rejected.
In re Bhagvan Tirthani (GST AAR Rajasthan) The Rajasthan Authority for Advance Ruling considered an application filed by an unregistered applicant seeking rulings under Section 97(2)(e) and (f) of the CGST/RGST Act, 2017 regarding tax liability and requirement of registration . The applicant submitted that his turnover was below the GST registration threshold and alleged […]
Rajasthan AAR ruled that a tailing dam used for hazardous waste disposal is an immovable civil structure, not plant and machinery. ITC on works contract and related goods was held to be blocked under Section 17(5)(c) and (d).
The Authority determined correct HSN classifications for UV printed acrylic photo frames, wall clocks, and MDF keychains, emphasizing tariff notes and material-based classification.
CAAR Mumbai held that optical sheet complex and quantum dot sheets are classifiable under CTH 8529 as LED TV parts, rejecting headings 9001 and 9002.
CAAR refused to entertain the advance ruling application, holding that classification of roasted areca nuts under Heading 2008 had already been decided by the Madras High Court. The authority invoked the statutory bar under Section 28-I(2).
The Authority held that a car window guide rail is not a machine part under 8479 but a motor vehicle body component under 87082900, based on its sole and principal use.
The Authority held that aquaculture cannot be equated with agriculture and rejected classification under HSN 8436. Paddle Wheel Aerators were classified under residual HSN 8479, attracting 18% GST.
