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, ...
In re Gajanand Foods pvt. ltd. (GST AAR Gujarat) The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + […]
In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]
In re Jeevaka Industries Private Limited (GST AAR Telangana) Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? (1a) & (1b) commodities fall under HSN Code […]
In re Satvam Nutrifoods Limited (GST AAR Gujarat) Withdrawal FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT The applicant vide their letter dated 29-6-2021 has requested for withdrawal of subject application. As the applicant no longer claims Ruling, we allow Withdrawal Request.
In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
In re Chep India Private Limited (GST AAR Karnataka) 1. Whether the pallets, crates and containers (equipment) leased by CHEP India Private Limited (CIPL or applicant) located and registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction and accordingly taxable as supply of services […]
In re Technosoft Solutions (GST AAR Andhra Pradesh) 1. Question: Whether APEPDCL can be treated as a limb of Government of AP or not? Answer: APEPDCL is a ‘Government Entity’. 2. Question: The rate of tax is 12% or 18% and also under which SAC/ HSN code the above work which was awarded by the […]
In re Mother India Natural Stones (GST AAR Andhra Pradesh) The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or […]
In light of the application for the withdrawal of the application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the issue for which advance ruling was sought for.
In re Riseom Solutions Private Limited (GST AAR Madhya Pradesh) Riseom Solutions Private Limited manufactures (print) learning kit box whom they call ‘Class Monitor Home Learning Kit’. The so called learning kit is manufactured, marketed and sold by the applicant only and it is not on the basis of any specific order of anyone. Such […]
