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, ...
The Applicant has sought Advance Ruling to confirm the applicability of GST on Services provided by club to its members. The applicant has taken the aid of Judgment delivered by the Hon’ble Apex Court in the case of State of West Bengal v. Calcutta Club Limited in Civil Appeal No.4184 of 2009.
In re Vaibhav Enterprises (CAAR Delhi) To answer the posed question, I consider the five goods, namely API supari, Chikni supari, unflavored supari, boiled supari and boiled & cut supari together. In these cases, one set of processes are found to be intended for cleaning; the second set for enhancing preservation; and third set for […]
In re Amazon seller services Pvt Ltd (CAAR Mumbai) CAAR held that Smart plugs of model no. C2YY3N are rightly classifiable under sub-heading 85371000 of the first schedule to the Customs Tariff Act, 1975 and The said smart plugs would be eligible to claim benefit of serial number 490 of notification no. 50/2017-Cus., dated 30.06.2017. […]
In re Amazon seller services Pvt Ltd (CAAR Mumbai) From the functionality perspective, the product under consideration, therefore, appears to perform the function of reception, conversion and transmission in all three different scenarios described above. The first rule of interpretation of customs tariff is that goods under consideration should be classified in accordance with the […]
In re Amazon Digital Services Pvt. Ltd. (CAAR Mumbai) CAAR held that that networking devices model nos. DSN87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node) are classifiable under sub-heading 85176290; and passive antennas, one high gain and one low gain, having model no. 14D3T2A are classifiable under sub-heading 85177090 […]
In re Afrodille Super Foods LLP (CAAR Mumbai) Pumpkin seed kernels, dried but not subjected to any other preparatory or preservation processes are classifiable under Custom Tariff heading (CTH) 12129990. Chapter 12 of the tariff covers ‘Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder’. According to […]
In re Audio Distribution House Pvt. Ltd (CAAR MUMBAI) The projector under consideration has got certain additional ports such as HDMI, S-Video, audio-video, which make it capable of being a video projector and consequently classifiable under CTH 85286900 also. GI Rule 3 states that “the heading which provides the most specific description shall be preferred […]
12 models of PAMAS liquid particle counters are classifiable under subheading 90275090 of the first schedule to the Customs Tariff Act, 1975.
In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and Whether contributions from the members in the Administration Account, recovered for expending the same for […]
In re Bhopal Smart City Development Corporation Ltd (GST AAR Madhya Pradesh) Q1) whether GST is applicable on sale of developed plot of land for which consideration is received before the issuance of completion certificate ( if any), under the following facts:- a. The sale of plot is after carrying out the development activities oi […]
