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 : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
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...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
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 Gogineni Mohan Krishna (GST AAR Telangana) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct? HSN Code 4401 is dealing in wood chips, saw dust, wood waste and scrap. It proposed to tax this items […]
In re Portescap India Private Limited (GST AAR Maharashtra) Q1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 […]
In re YVR and Co, (GST AAR Andhra Pradesh) Question: Applicability of CGST and SGST (Rate) on the listed works executed for Andhra Pradesh Industrial Infrastructure Ltd. Answer: The listed works are classifiable under SAC Heading No. 9954 Construction Services, entry no (ii) of serial No.3 of notification No 11/2017 Central Tax (Rate) dated 28th June […]
In re Core Construction (Yatin Manoj Mora) (GST AAR Maharashtra) What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads? In respect of Sub-Contract awarded to the applicant by M/s J. P. Enterprises (main contractor), to whom Aurangabad Municipal Corporation awarded the contract for Executing […]
In re Tej Kumar Jain (GST AAAR Rajasthan) It was held that notification No, 08/2018-Central Tax (Rate) dated 12.01.2018 clearly used word Purchase price , only price paid at the time of purchase can be considered as purchase price to calculate margin. The appellant’s main thrust is that to calculate margin, purchase cost should be […]
In re Prag Polymers (GST AAR Uttar Pradesh) Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives? Ans- Switch Board Cabinet merits Classification under HSN 8537. AAAR Order: Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607 FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE […]
In re Vardhman Infotech (Trade Name), Neelam Singh (Legal Name) (GST AAR Uttar Pradesh) The applicant has sought advance ruling on GST on supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University and it is obvious that said supply has been made by using the physical input including paper […]
In re Concord Control Systems Private Limited (GST AAR Uttar Pradesh) Q-1 What will be the HSN Code and GST Rate on Supply of Bellow Duct to RDSO Ministry of Railways for use in Indian Railways Coaches? Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%) Q-2 Whether […]
In re Jayesh A Dalal (GST AAR Uttar Pradesh) AAR observe that the applicant has not submitted any relevant document to establish the coverage of services provided by them in particular functions entrusted to a municipality under the twelfth Schedule to Article 243W of the Constitution. The nature of services mentioned in the Work Order […]
In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh) Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date? Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and […]
