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 Heritage foods limited (GST AAR Andhra Pradesh) What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product ‘Flavoured Milk’ can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017? AAR held that it is a […]
In re NIKO (NECO) Limited (GST AAR Andhra Pradesh) If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether exemption from GST levy can be claimed on the same by the applicant? We have gone through the entire submission made by the applicant regarding the applicability of the […]
In re Chhattisgarh State Renewable Energy Development Agency (GST AAAR Chhattisgarh) The appellant Chhattisgarh State Renewable Energy Development Agency (Hereinafter referred to as CREDA), Raipur C.G. (GSTIN- 22AAAJC0190K2ZM) has filed this appeal u/s 100 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in respect of the following questions:- 1. Applicability of […]
The process of preparing and filing of annual return in GSTR 9 for FY 2018-19 under GST has already started, however, some basic doubts regarding the correct way to reconcile and report the Input Tax Credit (ITC) under various tables pertaining to the FY 2018-19 are yet be cleared by the creators and owners of […]
In re The Leprosy Mission Trust India Bethesda leprosy home and hospital (GST AAR Chhattisgarh) M/s The Leprosy Mission Trust India Jangir Champa, Chhattisgarh, (TLMTI) [hereinafter also referred to as the applicant has field an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether services provided under […]
In re Adarsh Plant Protected Ltd. (GST AAR Gujarat) Seed dressing, coating and treating drum machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST]. As per HSN Notes [ PageNo. XVI-8436-H, the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding […]
In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat) The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. Read AAAR Order : Nimba Nature Cure Village not eligible for GST Exemption notification […]
The Authority for Advance Ruling (AAR, Karnataka) has pronounced a ruling that parantha (frozen / packaged) is different from plain roti and as such shall attract a higher rate of GST, i.e., 18% instead of 5% applicable to roti. [In Re: ID Fresh Food (India) Pvt. Ltd. (2020) 6 TMI 183 (AAR, Karnataka)]. In the […]
The services pertaining to construction/ widening of road provided by the applicant as a sub-contractor in respect of work contract falls under the scope of Serial No. 3(iv) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and attracts GST @ 12% [6% CGST + 6% SGST] as on date.
In re Roorkee Cold Storage (P) Ltd (GST AAR Uttarakhand) On perusal of legal provisions (supra), we find that loading, unloading, packing, storage or warehousing of agricultural produce is exempted from GST. We also find that Agricultural produce in the notifications has been defined to mean “any produce out of cultivation of plants and rearing […]
