#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
ITC on construct of ‘bunds’ admissible if used for making zero rated supplies & if satisfy P&M condition
Goods and Services Tax
Goods and Services Tax
GST on supply of services for managing establishing & maintenance of hospitals
Goods and Services Tax
Goods and Services Tax
GST payable on Supply of cleaning & sweeping service to hospitals
Goods and Services Tax
Goods and Services Tax
Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation
Goods and Services Tax
Goods and Services Tax
Instant Tea Whitener classifiable under Chapter Heading 0402
Goods and Services Tax
Goods and Services Tax
Advance ruling cannot be obtained on behalf of Sub-contractor providing input services
Goods and Services Tax
Goods and Services Tax
Breakwater not Plant & Machinery- ITC not eligible- AAAR
Goods and Services Tax
Goods and Services Tax
18% GST payable on parking services provided by Contractor of Market Committee
Goods and Services Tax
Goods and Services Tax
GST on sub-contract pertaining to construction / widening of road by NHAI
Goods and Services Tax
Goods and Services Tax
GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles
Goods and Services Tax
Goods and Services Tax
18% GST on earthwork (Excavation in soil, hard rock excavation etc.)
Goods and Services Tax
Goods and Services Tax
ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower
Goods and Services Tax
Goods and Services Tax
ITC not eligible on laying of private Railway Siding
Goods and Services Tax
Goods and Services Tax
