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Advance Ruling

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.

Latest Articles


Food Supply to Hospital Canteen Taxable, Not Exempt: West Bengal AAR

Goods and Services Tax : West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under heal...

December 1, 2024 810 Views 0 comment Print

Diagnostic & Lab Aggregators Taxable at 18% GST: AAR Karnataka

Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...

November 28, 2024 1407 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 24th November 2024

CA, CS, CMA : Summary of key notifications in Income Tax, GST, SEBI, and IBBI regulations during the week of Nov 18-24, 2024, covering filing pr...

November 26, 2024 5694 Views 0 comment Print

18% GST on Technical Consultancy Services for MJP Projects

Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...

November 6, 2024 1569 Views 0 comment Print

GST on Employee Car Facilities Recovered via Lease Payments: AAAR Tamil Nadu

Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...

October 26, 2024 1620 Views 0 comment Print


Latest News


Budget 2024: Advance Ruling Applications withdrawal allowed by October 31, 2024

Income Tax : From October 2024, applicants can withdraw advance ruling requests pending with the Board for Advance Rulings by October 31. Final...

July 26, 2024 798 Views 0 comment Print

Handbook on Advance Rulings under Income Tax Act, 1961

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...

August 21, 2023 2934 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 1557 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2181 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 921 Views 0 comment Print


Latest Judiciary


GST AAAR Tamil Nadu dismisses appeal citing pending investigations

Goods and Services Tax : GST AAAR Tamil Nadu dismisses Tamilnadu Medical Council's appeal citing pending investigations under Section 98(2) of the CGST Act...

March 5, 2025 450 Views 0 comment Print

Ongoing investigation bars admissibility of advance ruling application: GST AAAR Tamil Nadu

Goods and Services Tax : Tamil Nadu AAAR upholds rejection of advance ruling due to ongoing DGGI investigation, clarifying proceedings under GST Act....

March 5, 2025 171 Views 0 comment Print

Supply of Goods Within FTWZ Before Home Consumption Falls Under Schedule III, Paragraph 8(a) of CGST Act

Goods and Services Tax : Tamil Nadu AAAR clarifies GST on FTWZ goods, title transfer, and ITC reversal, impacting Panasonic Life Solutions. Read the detail...

March 5, 2025 732 Views 0 comment Print

GST Time Limit Strict; No Further Extensions Beyond Maximum Allowable Period: AAAR Tamil Nadu

Goods and Services Tax : Tamil Nadu AAAR dismisses Mitsubishi Electric India’s GST appeal due to time limitation, without reviewing case merits. Delay of...

March 5, 2025 117 Views 0 comment Print

Micro Compost Centre Services for Chennai Corporation Exempt from GST

Goods and Services Tax : Tamil Nadu AAR rules that services for maintaining Micro Compost Centres for Greater Chennai Corporation are exempt from GST under...

March 5, 2025 510 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

June 27, 2024 390 Views 0 comment Print

Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 951 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 1179 Views 0 comment Print

UTGST: Change in constitution of Authority for Advance Ruling

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...

May 25, 2023 546 Views 0 comment Print

CBDT set-up office for operationalising Boards for Advance Rulings

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, ...

February 6, 2023 2496 Views 0 comment Print


Classification of Debarked Eucalyptus wood under GST: AAR allows Application withdrawal

July 9, 2024 138 Views 0 comment Print

Read the detailed analysis of Grasim Industries Limited’s GST Advance Ruling Application in Karnataka. Understand the implications and conclusions drawn by the authorities.

GST under RCM on legal services: AAR allows Application withdrawal

July 9, 2024 99 Views 0 comment Print

Explore the GST Advance Ruling by Metayage IP Strategy Consulting LLP. Detailed analysis on liability under reverse charge mechanism for legal services. Read more.

GST rate on supply to KREIS: AAR allows Application withdrawal

July 9, 2024 120 Views 0 comment Print

Explore the detailed analysis of the GST Advance Ruling application by Kanchu Shiva Kumar in Karnataka. Understand the implications of the ruling and its withdrawal.

GST rate on works contract services to Govt offices: AAR allows Application withdrawal

July 9, 2024 84 Views 0 comment Print

Discover the detailed analysis of the GST Advance Ruling application by Vinay Raveendra Babaleshwar in Karnataka. Learn about the implications of the ruling and its withdrawal.

ARN/RFD-11 LUT Invoice Guidelines: AAR allows Application withdrawal

July 9, 2024 168 Views 0 comment Print

Explore the detailed analysis of the GST AAR Karnataka ruling on whether ARN/RFD-11 LUT copies should accompany invoices and guidelines for affixing ARN numbers. Learn more about compliance requirements.

GST on vehicle services on per kilometer basis: AAR allows Application withdrawal

July 9, 2024 78 Views 0 comment Print

Explore the detailed analysis of the GST AAR Karnataka ruling on M/s. T S Transport. Understand the implications and decision under CGST Act 2017.

GST on mining of Stone Boulders: AAR allows Application withdrawal

July 9, 2024 168 Views 0 comment Print

Explore the detailed analysis of the GST Advance Ruling application by Savita Pandurang Raddi in Karnataka regarding mining of Stone Boulders. Learn about the implications of the ruling and its withdrawal.

GST rate on marine engine, fitter to fishing vessel: AAR allows Application withdrawal

July 9, 2024 69 Views 0 comment Print

Explore the full text of the withdrawal order by the Authority for Advance Ruling, Karnataka, regarding GST rates on marine engines. Understand implications under CGST and KGST Acts.

GST on drawings by sub-consultants: AAR allows Application withdrawal

July 9, 2024 87 Views 0 comment Print

Discover the analysis of the GST AAR Karnataka ruling on M/s. Studio 30 Architects & Planners. Understand the implications of withdrawal under CGST Act 2017.

GST on Handicraft Wooden Handle: AAR allows Application withdrawal

July 9, 2024 72 Views 0 comment Print

Explore the GST exemption status of wooden handles manufactured by handicraft industries in Channapatna, Karnataka. Detailed analysis from AAR Karnataka’s ruling.

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