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 Authority examined whether imported electrical racks should be treated as static converters or distribution cabinets. It ruled that their principal function is electricity distribution, classifying them under CTH 8537 10 90. The key takeaway is that ancillary UPS functions do not alter primary classification.
The issue was whether inverter components used in electric vehicles could be treated as motor vehicle parts. CAAR ruled that electrical machinery is excluded from Chapter 87, confirming classification under Chapter 85.
CAAR held that a magnesium- and zinc-based micronutrient product cannot be treated as “other fertilizer” under Chapter 31 since phosphorus was present only in insignificant quantity.
The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by a High Court. A statutory bar prevented reconsideration despite tariff renumbering.
The advance ruling held that a vertebral body replacement implant functions as a substitute for an absent vertebra and therefore falls under other artificial parts of the body.
The ruling held that expenses paid to overseas patent attorneys are taxable as import of legal services. GST must be discharged by the Indian recipient under reverse charge, even if the invoice describes the amount as reimbursement.
The Authority ruled that electric motor parts used in EV axles cannot be treated as motor vehicle parts and must be classified under Chapter 85 as per Section XVII exclusions.
The authority held that smartwatch bands merely secure the watch and do not contribute to communication or electronic functions, warranting classification as watch bands under Heading 9113.
The case examined GST applicability on large-scale plantation and post-plantation maintenance work by a non-profit entity. The ruling confirmed that these activities fall within “preservation of environment.” The takeaway is that GST exemption applies when statutory conditions are met.
GAAR held that plantation and maintenance of trees undertaken by a charitable trust registered under Section 12AB of the Income-tax Act qualify as charitable activities for preservation of the environment. Accordingly, such activities are covered under Entry No. 1 of Notification No. 12/2017 and are exempt from GST, even when carried out under government PPP schemes like Harit Van Path Yojna.
