#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 on Tool Amortisation cost on Capital Goods received on return basis
Goods and Services Tax

Goods and Services Tax
Separate GST registrations can be given to multiple companies functioning in a co-working space
Goods and Services Tax

Goods and Services Tax
Part of fishing vessels are taxable @ 5% GST
Goods and Services Tax

Goods and Services Tax
12% GST applicable on Flavoured Milk: AAR Andhra Pradesh
Goods and Services Tax

Goods and Services Tax
12% GST applicable on outward supply of “Flavoured Milk”
Goods and Services Tax

Goods and Services Tax
Body Building of Buses Whether Supply of Goods or Services
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on applicability of interest for tax payment in wrong head
Goods and Services Tax

Goods and Services Tax
Licensing services for right to use minerals classifiable under Tariff Code 997337
Goods and Services Tax

Goods and Services Tax
GST on Licensing services for right to use minerals- AAR allows withdrawal of Application
Goods and Services Tax

Goods and Services Tax
Extraction & Transportation of Timber/Bamboo from forests falls under Heading 9997
Goods and Services Tax

Goods and Services Tax
GST on Services of arranging transport facility for customers
Goods and Services Tax

Goods and Services Tax
GST on Services rendered apart from transmission or distribution of electricity
Goods and Services Tax

Goods and Services Tax
AAR Rajasthan allows ‘Indo Autotech’ to withdrawn application
Goods and Services Tax

Goods and Services Tax
