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.
Goods and Services Tax : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...
Goods and Services Tax : Karnataka AAR rules "Rapido" as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rat...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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, ...
In re New Space India Limited (GST AAR Karnataka) 1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. […]
In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, as admitted by the applicant. Therefore the location of the supplier is nothing but the principle place of business which is in Rajasthan. Thus there is no requirement for a separate registration in Karnataka for execution of the contract referred supra.
In re Hazrath Valiyaparambil Azeez (GST AAR Kerala) (i) Whether supply of following goods and services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per the Govt. Scheme for Rs. 12.40/- per student per day attract GST? Entry No. HSN No. Description of goods 25 0401 Boiled milks without sugar […]
The contract of the applicant group with the Company is verified and found that what is given is an immovable property consisting of only rooms with attache toilets as per the Layout of the leased premises annexed to the Lease agreement and does not fit into the meaning of a dwelling which means a house.
In re Attica Gold Pvt. Limited (GST AAR Karnataka) a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are […]
In re C. Ramappa (GST AAR Karnataka) Whether letting out the residential dwelling to a firm results in supply of service? An opportunity of hearing was given to the applicant on 03.2020 and Sri Rajesh Kumar T R, Chartered Accountant & duly authorised representative of the applicant appeared for the said hearing & reiterated the […]
In re NMDC Limited (GST AAR Karnataka) The applicant filed the instant application, for rectification of ruling, alleging that the authority has not ruled in the order as to whether the contributions towards DMF & NMET amount to supply in terms of Section 7 of the CGST Act 2017 or not and also the authority […]
In re NMDC Limited (GST AAR Karnataka) It is clearly evident from the aforesaid AAR Order that the authority has considered all the submissions and issued the proper order. Hence there is no error / apparent mistake on the face of the record, in the said order and hence the instant application is not valid […]
A recent development in the services supplied by the millers to the State Government has been unearthed wherein the qualification of food grain crushing services for PDS supply covered under Sl. No. 3 or 3A under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended from time to time has been put to question ever since the Government came up with Circular 126/45/2019-GST dated 22.11.2019 for clarifications relating to various job work services as mentioned in the amended Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.
In re ABB lndia Ltd (GST AAR West Bangal) SCADA, in the context of the Applicant’s supply to RVNL, is the system that controls and monitors the electrical network of the metro, enabling the operator to issue suitable commands to be followed in the operation of the metro. Using the SCADA interface, the operator sends […]
