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 : 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...
Goods and Services Tax : Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time ...
Goods and Services Tax : The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services ...
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 : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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, ...
Clarifies that GST is not applicable on canteen charges recovered from employees but is leviable on amounts recovered from contractual workers, following statutory and contractual distinctions.
Renting a property to an unregistered entity for providing residential accommodation to students and professionals does not qualify for GST exemption. The registered lessor must pay 18% GST under Notification 11/2017.
The Tamil Nadu AAR ruled that GST does not apply to funds deposited by shippers and forwarded to carriers without deductions, as the applicant merely acts as a facilitator.
The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Authority concludes that the applicable GST rate is 5%.
The ruling held that rent for a godown used to store paddy is exempt from GST because paddy qualifies as agricultural produce. The decision confirms that storage services for eligible produce fall under Nil-rated agricultural support services.
The ruling holds that non-monetary benefits on which TDS is deducted qualify as consideration for support services. It affirms that such benefits constitute taxable supply under GST.
The ruling holds that exemption under Notification 134/94-Cus. cannot be combined with MOOWR benefits, as both schemes operate separately. Only re-export-based repair activities qualify for exemption.
CAAR held that lithium-ion cells used as replacements, scrapped during production, or found defective before use do not qualify as being used in manufacture. Such cells are treated as unutilized or defective and attract duty and interest under IGCR Rules.
CAAR held that crude rapeseed and canola oil meet statutory definition of low erucic acid oil and must be classified under 1514 11 20. It also confirmed a CEPA duty rate of 8% for 2025–26.
The case examines whether rig components leased from an FTWZ to a DTA unit qualify for IGST exemption under Serial No. 557B. The ruling focuses on conditions for claiming the exemption and the treatment of SEZ-based leasing transactions.
