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.
Goods and Services Tax : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...
Goods and Services Tax : Karnataka AAR rules "Rapido" as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rat...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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 Swaminarayan Foods Pvt.Ltd. (GST AAR Gujarat) Question: Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof? Answer : The product ‘Fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 […]
In re Shukla Ashar Impex Pvt. Ltd. (GST AAR Gujarat) The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%). FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,GUJARAT B R I E F FA […]
In re Shivam Agro Industries (GST AAR Gujarat) Question 1: Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, […]
In re J K Snacks Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is […]
In re J K Papad Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is […]
In re J K Food Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is […]
In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat) Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from […]
What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?
In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading No. 3923? Answer: The Non-Woven Bags manufactured through the intermediate product, i.e. Non-Woven fabric manufactured from Fiber grade […]
In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat) Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval […]
