#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
GST on PLS collected along with consideration for sale of properties
Goods and Services Tax

Goods and Services Tax
Import & subsequent supply on approval basis are two distinct Supplies
Goods and Services Tax

Goods and Services Tax
Printing content provided by customer on PVC banners is supply of Goods
Goods and Services Tax

Goods and Services Tax
Master Minds is a coaching institute and not an educational institution
Goods and Services Tax

Goods and Services Tax
18% GST on street lighting activity under Energy Performance Contract
Goods and Services Tax

Goods and Services Tax
ITC not eligible on Business Promotion expenses for personal consumption
Goods and Services Tax

Goods and Services Tax
N0 GST exemption on manpower services to Seth L.G. General Municipal Hospital
Income Tax

Income Tax
Supreme Court urges for a vibrant & ‘redeveloped’ Advance Ruling System
Goods and Services Tax

Goods and Services Tax
AAR not maintainable if not accompanied by requisite fee of Rs 10,000
Goods and Services Tax

Goods and Services Tax
Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order
Goods and Services Tax

Goods and Services Tax
GST payable on Penal Interest/Penalty collected by foreman to chit
Goods and Services Tax

Goods and Services Tax
Advance ruling obtained by suppression of material facts is void ab initio
Goods and Services Tax

Goods and Services Tax
All About Advance Ruling Authority Under GST
Goods and Services Tax

Goods and Services Tax
