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, ...
The issue before the Authority was the classification of evaporators and condensers. It held that heat exchangers imported separately are classifiable as parts, but follow the main unit’s classification when imported together in CKD/SKD condition.
The ruling examined whether a liquid embolic system qualifies as a medicament. It held that since the product acts mechanically by occluding vessels, classification under medicament heading was not applicable.
The CAAR Delhi examined whether annuloplasty rings qualify as artificial body parts. It ruled that since the device only supports an existing heart valve annulus and does not replace anatomy, classification lies under the residual medical implant category.
The Kerala AAR held that while ITC on purchase of used vehicles is barred under the margin scheme, credit on repairs, refurbishment, and other business expenses remains admissible.
The ruling examined whether GST applies to centage charges collected for PMC services rendered to Government and local authorities. It held that such consultancy services qualify as pure services linked to constitutional functions and are exempt from GST, subject to conditions.
The Authority held that treatment of psoriasis, dermatitis, fungal infections, and similar conditions constitutes healthcare services by a clinical establishment and is exempt from GST under the relevant notification.
The Authority examined whether imported electrical racks should be treated as static converters or distribution cabinets. It ruled that their principal function is electricity distribution, classifying them under CTH 8537 10 90. The key takeaway is that ancillary UPS functions do not alter primary classification.
The issue was whether inverter components used in electric vehicles could be treated as motor vehicle parts. CAAR ruled that electrical machinery is excluded from Chapter 87, confirming classification under Chapter 85.
CAAR held that a magnesium- and zinc-based micronutrient product cannot be treated as “other fertilizer” under Chapter 31 since phosphorus was present only in insignificant quantity.
The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by a High Court. A statutory bar prevented reconsideration despite tariff renumbering.
