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 : 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...
Goods and Services Tax : Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time ...
Goods and Services Tax : The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services ...
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 : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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, ...
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation and maintenance of machinery involving goods do not qualify unless goods constitute less than 25% of the value.
The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to constitutional public health functions. The authority found all conditions of Notification 12/2017 satisfied, resulting in GST exemption.
The AAR rules that a non-profit Section 8 company supplying sponsorship services qualifies as a “body corporate,” making GST payable on a forward charge basis.
The AAR ruled that medicaments prepared exclusively as per authoritative pharmacopoeia formulas attract 2.5% CGST + 2.5% SGST. Single-constituent products are classified under entry 234, while multi-constituent products are classified under entries 233 or 234 based on retail packaging.
Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
The AAR held that digitalization and monitoring of piped water supply projects for government departments are GST-exempt. Services qualify as pure services with no goods involved and relate to constitutionally mandated functions. The ruling ensures tax-free execution of technology-driven water supply programs.
The West Bengal AAR ruled that transferring all assets and liabilities of a company to a new entity while continuing operations qualifies as a GST-exempt service by way of transfer of a going concern.
Examines whether data validation and training activities for water supply schemes qualify as exempt pure services. The ruling clarifies classification criteria and GST applicability.
The authority evaluates the applicant’s claim that its proposed transportation model involves GTA services. It agrees, noting that issuance of a consignment note and assumption of delivery liability indicate GTA classification. Consequently, services to unregistered customers through e-commerce platforms fall under the GST exemption.
