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, ...
Supplies made by the applicant to Defence Machinery Design Establishment (DMD) for the purpose of use in warship building of Indian Navy will qualify for the concessional rate of tax of 5% under CGST & SGST.
In re Sea Men Associates (GST AAR Karnataka) Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?. The Outboard motors (marine engine) and its spare parts supplied for fishing vessel for use as part of the fishing vessel- CTH 8902) shall […]
In re Cmepedia Gerda Huguette Emma Van Hoecke (GST AAR Karnataka) 1. Is paid educational content, which is used by health care professionals or students to fulfill a mandatory demand by their professional body or institute, exempt of tax? The paid education content, which is used by health care professionals or students to fulfill a […]
Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e-Rajpatra, Himachal Pradesh on 17.09.2020, is pleased to re-constitute the Himachal Pradesh Appellate Authority for Advance Ruling consisting of the following members, namely:-
Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 02.09.2021, published in the e-Rajpatra, Himachal Pradesh on 06.09.2021, is pleased to re-constitute the Himachal Pradesh Authority for Advance Ruling consisting of the following members, namely:-
In re Foods and Inns Limited (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR […]
In re M/s. Sri Manjunatha Fruit Canning Industries (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE […]
In re Bharat Dynamics Limited (GST AAAR Andhra Pradesh) AAAR differed with the ruling of the Advance Ruling Authority and hereby modify the same and hold that the SFDS is classifiable as ‘parts of Submarine’ falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of […]
In re Evans Consoles Corporation (CAAR Delhi) Product under consideration is described as ‘Evans Consoles’ in the product literature, which is equipped with switches, electric motors and other electronic equipment, meant for performing specialized functions. These Consoles will be designed according the requirements of the customers in India as per the contracts, will be manufactured […]
In re Netlink ICT Private Limited (CAAR Mumbai) M/s. Netlink ICT Private Limited filed an application on 30.08.2021 seeking advance rulings on the classification of GPON ONT and applicability of Sr. No. 13P of the Notification No. 24/2005-Customs, dated 01.03.2005 or Sr. No. 421 of Notification No. 50/2017- Customs, dated 30.06.2017 on the said device. […]
