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 : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
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...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
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, ...
The appellate authority held that interactive flat panel displays are primarily large display devices. Despite embedded computing features, they remain classifiable as monitors under HSN 85285900, attracting 28% GST.
The ruling held that food and beverage services used in providing taxable event management services qualify for ITC. It confirmed that such supplies form part of a composite supply, bringing them within the exception to the ITC blockage.
The authority ruled that a CKD e-rickshaw qualifies as a finished vehicle if it includes the motor and at least three other essential components. In such cases, the concessional 5% GST rate applies.
Advance ruling held QIAshredder cannot function independently and works only with a centrifuge. It was classified as parts under CTH 84219900, not 84212900.
The ruling confirms that dehydrated dark seedless raisins fall under CTI 08062010. The key takeaway is that dried seedless grapes retain their essential character as raisins for customs purposes.
The Authority examined whether imported girls’ slips resembled brassieres and held that absence of support features placed them under knitted underclothing. The ruling confirms classification under Heading 6108 for slips made of synthetic fibres.
The issue concerned classification of a beverage processing aid containing Polysorbate 65. The Authority held that it met Chapter 34 criteria and classified it as a non-ionic organic surface-active agent.
The case examined whether rugged portable devices with scanning and connectivity features should be treated as communication equipment. The Authority held that since data processing is the principal function, the devices are classifiable as portable ADP machines under Tariff Item 84713090.
The Authority rejected the application as the applicant failed to rectify notified deficiencies despite reminders. The ruling underscores that procedural compliance is mandatory before an advance ruling can be considered on merits.
The authority examined whether a flaxseed-based extract was a medicament or a vegetable extract. It ruled that a single plant extract with inert carriers, imported in bulk, falls under Heading 1302 as a vegetable extract.
