#Advance Ruling
Log in to FollowTo 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
Goods and Services Tax
GST on Shatamrut Chyavan (prepared animal feed)
Goods and Services Tax
Goods and Services Tax
No work contract when major part of contract is supply of goods
Goods and Services Tax
Goods and Services Tax
GST on imported goods supplied directly from port of import to customer
Goods and Services Tax
Goods and Services Tax
GST payable on supply of purified water to public in empty unsealed cans
Goods and Services Tax
Goods and Services Tax
GST on Issuance of NOC to private persons, for change of name
Goods and Services Tax
Goods and Services Tax
GST on amounts collected towards Local Area Development, which form part of value of lease/rental services
Goods and Services Tax
Goods and Services Tax
‘Pattern of renting’ in relation to usage of property provides context in determination of unit
Goods and Services Tax
Goods and Services Tax
GST Advance ruling cannot be sought on goods not in existence
Goods and Services Tax
Goods and Services Tax
Threaded metal nuts classifiable under Tariff item 73181600
Goods and Services Tax
Goods and Services Tax
Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide
Goods and Services Tax
Goods and Services Tax
No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR
Goods and Services Tax
Goods and Services Tax
GST exemption on Pure services to Municipal Corporation & Councils
Goods and Services Tax
Goods and Services Tax
GST AAR cannot rule on services provided during Service Tax Regime
Goods and Services Tax
Goods and Services Tax
