#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
AAR should have decided the issue of Liability to pay GST under RCM: AAAR
Goods and Services Tax

Goods and Services Tax
GST on Popcorn manufactured by heating of raw corn/maize grains
Goods and Services Tax

Goods and Services Tax
NO ITC on project development services for immovable property construction
Goods and Services Tax

Goods and Services Tax
BOPP Laminated PP Woven Sacks falls under HS code 3923; Attracts 18% GST
Goods and Services Tax

Goods and Services Tax
AAR liable for rejection as issue is pending before Hon’ble SC
Goods and Services Tax

Goods and Services Tax
GST on street lighting activity under Energy Performance Contract
Goods and Services Tax

Goods and Services Tax
Whether printing service received locally is export when a foreign buyer is paying consideration in US dollars?
Goods and Services Tax

Goods and Services Tax
GST TDS Notifications not applies to exempt supply
Goods and Services Tax

Goods and Services Tax
GST TDS not applies on supply to Howrah Municipal Corporation
Goods and Services Tax

Goods and Services Tax
Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption
Goods and Services Tax

Goods and Services Tax
ITC under GST available on detachable wooden flooring & stackable glass partitions
Goods and Services Tax

Goods and Services Tax
GTA Service: AAR cannot rule on ‘procedure’ which applicant can follow
Goods and Services Tax

Goods and Services Tax
GST on shifting / erection of electrical lines for Main Contractor of NHAI
Goods and Services Tax

Goods and Services Tax
