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.
CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
Goods and Services Tax : West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under heal...
Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...
CA, CS, CMA : Summary of key notifications in Income Tax, GST, SEBI, and IBBI regulations during the week of Nov 18-24, 2024, covering filing pr...
Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
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 : Karnataka GST AAR rejects Heabal India's request for advance ruling on tea cigarette classification & rate, citing pending appeal...
Goods and Services Tax : Mysuru-based M/s. Bhyrava Traders withdrew their application for advance ruling on GST applicability to parking fees collected for...
Goods and Services Tax : Karnataka AAR rejects advance ruling application by flat purchaser on GST for works contract, citing applicant is recipient, not s...
Goods and Services Tax : Karnataka AAR rejects state nursing council's GST advance ruling application on service taxability, citing issue already decided i...
Goods and Services Tax : Karnataka AAR dismisses e-commerce firm's query on operator definition due to failure to furnish cash ledger details for applicati...
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, ...
Maharashtra AAR rules Epigeneres Biotech’s cancer diagnostic test is R&D, not exempt from GST as it lacks regulatory validation.
Maharashtra AAR rules nominal recoveries from employees for canteen & transport are taxable under GST; ITC denied citing restrictions & personal use.
Maharashtra AAR rejects Thane Municipal Transport Undertaking’s application seeking ruling on GST exemption applicability to their manpower and bus rental suppliers, stating it’s outside the scope of advance rulings.
Maharashtra AAR rules that renting a residential building to the Maharashtra Government for a backward class girls hostel is exempt from GST as it relates to functions entrusted to Panchayats/Municipalities. TDS not applicable.
Maharashtra AAR rules that Amardeep Udyog’s Geometry Compass Box is a mixed supply, not naturally bundled, and will be taxed at the highest rate of 18% under HSN code 90178010.
Maharashtra AAR classifies Lamifabs & Papers’ Geomembrane for waterproof lining under HSN code 5911 1000 (technical textiles) with a GST rate of 12%.
Maharashtra AAR examines GST classification of geomembrane for waterproofing. Is it a technical textile (Chapter 59) or plastic article (Chapter 39)?
Tamil Nadu AAR rejects rectification plea, affirms tapioca flour classification as starch residue, not exempt, under GST.
TN AAR rejects ISRO Propulsion Complex’s plea on GST rate (5%/12%) for reimbursing Tata Projects. Held recipient can’t seek ruling on supplier’s liability (Sec 97(2)).
Tamil Nadu AAR rules Tiruppur Municipal Corporation’s onion market fee collection via contractor is GST exempt, as public amenity.
