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 taxability of accommodation services for use as residence along with certain facilities was examined by Advance Ruling Authority (AAR) of Karnataka with reference to its classification and rate of GST. The appellate authority also confirmed the taxability, HSN classification and rate of GST. In the instant case, the applicant was a company engaged in […]
CAAR held that the issue of classification of distillation equipment in the applicant’s case is pending before an officer of customs. Law, doesn’t allow me to render an advance ruling in such a case.
In re Ingram Micro India Pvt Ltd. (CAAR) Classification of data centre switch router models (DCS-7280CR2K-60-FApplication No. CAAR/CUS/APPL/45/2021 and DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices Classification of (i) Networking device with Model No. N3XU6S […]
Networking devices with Model Nos. N3XU6S, N3XU5S and N3XU7S are held classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975. Passive antennas with Model Nos. S8RL4H and S8RL4G are held classifiable under subheading 85177090 of the first schedule to the Customs Tariff Act, 1975.
In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) Classification of data centre switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices. CAAR ruled that Data Centre Switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) are classifiable under sub-heading 85176290 of the first schedule to the Customs […]
In re Sneha Farms Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Sneha Farms Private Limited, Hyderabad has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Superintendent (Central Tax) Kondapur Range was requested to go through the attachment and inform the above pendency of the […]
In re Geetee Tours Private Limited (GST AAR Maharashtra) Whether Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist category with All India Tourist Permit provided for carrying Covid 19 patients for Medical Treatment would be considered as Taxable Services Or Exempted Services? We find that even though the applicant has submitted that the […]
In re Deccan Wheels (GST AAR Maharashtra) Maharashtra AAR rule that ITC can’t be claimed on indirect expenses when dealer is engaged in selling of second hand goods Maharashtra Authority for Advance Ruling (Mah AAR) ruled that Input Tax Credit cannot be claimed on Indirect Expenses like rent, commission, professional fees, telephone incurred for purpose […]
In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows Advance Ruling authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in […]
In re Rahul Goyal (GST AAR Rajasthan) In the instant case, the applicant intends to provide Educational and Training Services to its service recipient i.e. M/s Mentors Eduserv on the basis of section 13 of the agreement dated 10.02.2020. on gone through the section 13 of the agreement, we find that there is no establishment […]
