#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
‘Micro Manipulator System’ classifiable under Chapter Heading 9018
Goods and Services Tax

Goods and Services Tax
GST payable on Royalty to State Govt for Black Trap’ mined
Goods and Services Tax

Goods and Services Tax
GST on Submarine Fired Decoy System (SFDS)
Goods and Services Tax

Goods and Services Tax
No ITC on canteen services & business promotion expenses incurred by company
Goods and Services Tax

Goods and Services Tax
Booking/selling plots during development of township amounts to ‘sale of land’; but services of development of land taxable @ 18%
Goods and Services Tax

Goods and Services Tax
Thermal spray/metal or metal alloy coating on goods belonging to another person is Job work
Income Tax

Income Tax
Steps for Minimising Litigation: Faceless tax regime
Goods and Services Tax

Goods and Services Tax
Non -Supplier of Service cannot ask for Advance ruling
Goods and Services Tax

Goods and Services Tax
Wular Conservation & Management Authority is a Governmental Authority
Income Tax

Income Tax
Constitution of Board for Advance Ruling under Income Tax
Goods and Services Tax

Goods and Services Tax
Reimbursement of expenses by foreign head office to Indian liaison office cannot be treated as supply
Goods and Services Tax

Goods and Services Tax
Renting of e-bikes/bicycles without operator is classifiable under SAC 9973
Goods and Services Tax

Goods and Services Tax
ROM rejection order not merges with original advance ruling order
Goods and Services Tax

Goods and Services Tax
