#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 mobilization advance for works contract- Date of Supply
Goods and Services Tax

Goods and Services Tax
Time of supply in case of ‘Deposit Works’
Goods and Services Tax

Goods and Services Tax
No ruling can be given on questions not related to Appellant :AAAR
Goods and Services Tax

Goods and Services Tax
ITC available to supplier of works contract services related to construction of immovable property
Goods and Services Tax

Goods and Services Tax
No GST on additional/Penal interest for delayed Loan EMI payment
Goods and Services Tax

Goods and Services Tax
AAAR rejects application for rectification as no apparent mistake in order
Goods and Services Tax

Goods and Services Tax
Rubber Pad falls Under Chapter 4016 of GST Tariff Act 2017
Goods and Services Tax

Goods and Services Tax
GST: Services rendered apart from ‘transmission or distribution of electricity’ by Discom are taxable
Goods and Services Tax

Goods and Services Tax
GST on printing of content provided by customer on poly Vinyl Chloride banners
Goods and Services Tax

Goods and Services Tax
Tamarind kernel falls under HSN Code 1207
Goods and Services Tax

Goods and Services Tax
Baked food having more than 20% by weight meat is classifiable under HSN 1601
Goods and Services Tax

Goods and Services Tax
Supply of print on flex material is supply of goods
Goods and Services Tax

Goods and Services Tax
‘Flavoured milk’ merits classification under beverage containing milk
Goods and Services Tax

Goods and Services Tax
