#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 Advance Ruling in case of Mohana Ghosh- Interesting facts
Goods and Services Tax
Goods and Services Tax
GST Registration requirement in another state is beyond AAR jurisdiction
Goods and Services Tax
Goods and Services Tax
GST payable on development of land into residential layout and sale as per JDA
Goods and Services Tax
Goods and Services Tax
GST on machines given to customers under RRC/PRC models
Goods and Services Tax
Goods and Services Tax
AAR cannot decide application if same issue in the case of applicant already decided by other AAR
Goods and Services Tax
Goods and Services Tax
GST on activity of collecting exam fee on behalf of any university or institution without any value addition
Goods and Services Tax
Goods and Services Tax
Packaged food products are goods hence not classifiable HSN Code of Services
Goods and Services Tax
Goods and Services Tax
Bus passes distributed to commuters & facilitation charges includable in value of service
Goods and Services Tax
Goods and Services Tax
Air handling units & Air Ventilators are classifiable under HSN 84145910
Goods and Services Tax
Goods and Services Tax
GST payable on Godown Renting Services which is not storage service of food items
Goods and Services Tax
Goods and Services Tax
18% GST payable on EPC services provided to Govt owned Electricity Supply Companies
Goods and Services Tax
Goods and Services Tax
Technical testing and analysis is supply of services under GST
Goods and Services Tax
Goods and Services Tax
ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)
Goods and Services Tax
Goods and Services Tax
