#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
Land filling Pit is not a plant & machinery but a civil structure
Goods and Services Tax

Goods and Services Tax
GST on services provided by Housing Society to Members
Goods and Services Tax

Goods and Services Tax
No rectification of Advance Ruling if no error / apparent mistake
Goods and Services Tax

Goods and Services Tax
Section 122 penalty cannot be imposed for violation of anti-profiteering provisions
Goods and Services Tax

Goods and Services Tax
Shiva Parvathi Theater guilty of not passing GST reduction benefit: NAA
Goods and Services Tax

Goods and Services Tax
Inox Leisure Guilty of Profiteering: NAA
Goods and Services Tax

Goods and Services Tax
ITC restriction against diagnostic or investigative services
Goods and Services Tax

Goods and Services Tax
GST payable on supply of Infrastructure for Household electrification to AWNL
Goods and Services Tax

Goods and Services Tax
AAR application dismissed as investigation was already initiated
Goods and Services Tax

Goods and Services Tax
Whether supply of tour operator services is Ancilliary Services & covered under 18%
Goods and Services Tax

Goods and Services Tax
Advance Ruling | Sec 10(1)(a) & 10(1)(b) of IGST Act 2017
Goods and Services Tax

Goods and Services Tax
AAAR remanded case back to AAR to examine afresh & dispose
Goods and Services Tax

Goods and Services Tax
GST payable on leasing of property in the nature of hotel, inn, guest house
Goods and Services Tax

Goods and Services Tax
