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Advance Ruling

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.

Latest Articles


Advance Ruling on GST Applicability for M/s Raibag Taluk MSPC Supplying Food Products to Childcare Centers (Aanganwadis)

Goods and Services Tax : Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific ...

August 7, 2024 213 Views 0 comment Print

‘Rapido’ is an E-commerce Operator & liable to GST: Karnataka AAR

Goods and Services Tax : Karnataka AAR rules "Rapido" as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rat...

August 5, 2024 798 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1614 Views 0 comment Print

Recovery from Contractors for Contract Breach or Non-performance: GST Taxable – AP AAR

Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...

July 4, 2024 645 Views 0 comment Print

GST Advance Ruling Mechanism: Law & Procedures

Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...

July 1, 2024 627 Views 0 comment Print


Latest News


Budget 2024: Advance Ruling Applications withdrawal allowed by October 31, 2024

Income Tax : From October 2024, applicants can withdraw advance ruling requests pending with the Board for Advance Rulings by October 31. Final...

July 26, 2024 165 Views 0 comment Print

Handbook on Advance Rulings under Income Tax Act, 1961

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...

August 21, 2023 2262 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 1401 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2028 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 879 Views 0 comment Print


Latest Judiciary


Classification of Dual Mass Flywheel under Customs Tariff Act, 1975

Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...

August 13, 2024 102 Views 0 comment Print

AC Parts Classification: Fujitsu General Ruling

Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...

August 13, 2024 144 Views 0 comment Print

Duty Exemption on Dexolac 2 Import – CAAR Mumbai Ruling

Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....

August 13, 2024 84 Views 0 comment Print

GST on Goods Stored in FTWZ: AAR’s Ruling

Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...

August 8, 2024 879 Views 0 comment Print

AAR Rejects Rectification Request Due to No Apparent Error on Record

Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...

August 8, 2024 540 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

June 27, 2024 189 Views 0 comment Print

Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 771 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 1101 Views 0 comment Print

UTGST: Change in constitution of Authority for Advance Ruling

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...

May 25, 2023 498 Views 0 comment Print

CBDT set-up office for operationalising Boards for Advance Rulings

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, ...

February 6, 2023 2313 Views 0 comment Print


18% GST payable on construction of residential quarters for MPPGCL

July 26, 2019 3204 Views 0 comment Print

In re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh) 1. Rate of GST on contract for construction of building and structure for colony at village Siveria at 2×660 MW Shree Singaji Thermal Power Project Stage -II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide […]

Seat adjuster as accessories to motor vehicle falls under chapter heading 8708

July 26, 2019 1179 Views 0 comment Print

In re Shiroki Technico India Private Ltd. (GST AAR Haryana) Whether the product; namely ‘seat adjuster’ merit classification under Serial No. 170 as per Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Serial No. 435A of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017- Central Tax (Rate) […]

ITC on supply for in-house hospital providing free medical facilities to employees

July 25, 2019 5214 Views 0 comment Print

In re M/s. Chennai Port Trust (GST AAR Tamilnadu) The applicant is not entitled to take credit of input tax charged on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for these, which are used to provide medical facilities to the employees, pensioners and dependents in the in-house […]

No ITC on supply of medicines used to provide medical facilities to employees in the in-house hospital

July 25, 2019 20643 Views 0 comment Print

The applicant is not entitled to take credit of input tax charged on the inward supply of medicines which are used to provide medical facilities to the employees, pensioners and dependants in the in-house hospital.

AAR cannot rule on HSN code in absence of technical details of relevant supply

July 25, 2019 1209 Views 0 comment Print

In re Prism Fluids LLP (GST AAR Tamilnadu) The questions raised seeking rulings are (1) the applicable rate of tax for Circulating Oil Systems/ Lube Systems and (2) HSN Code. The applicant in their application has stated that the circulating Oil Systems consist of a suitable sized tank, made of mild steel material with partitions […]

GST rate on mixture of flour, pulses, grams & cereals: AAR allows withdrawal of Application

July 25, 2019 4182 Views 0 comment Print

In re M/s. S.P. Jeyapragasam (HUF) (GST AAR Tamilnadu) The Applicant has preferred an application seeking Advance Ruling  asking Applicable GST rate on the mixture of flour, pulses, grams, and cereals. The applicant in their undated memo received by AAAR on 17th July 2019 submitted that they are not willing to proceed further in the […]

HSN Code for fruit beverages or drinks- AAR allows withdrawal of Application

July 25, 2019 5742 Views 0 comment Print

In re M/ s. S.P. Jeyapragasam(HUF) (GST AAR Tamilnadu) Applicant seek ruling on following grounds-  1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so […]

GST payable on work executed under JDA on land owner’s portion

July 25, 2019 2871 Views 0 comment Print

The Applicant is liable to pay GST towards work executed under Joint Development Agreement on Land owner’s portion, on the value to be arrived at in terms of pars 2 of the Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017 at the time of transfer of possession of the land owners’ portion of the flats.

GST on Partially completed flats

July 25, 2019 4071 Views 0 comment Print

Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime b) Partially completed flats, where customers are identified after implementation of GST regime, and c) Partially completed flats, where no customers are identified.

GST on manufacturing & supply of submersible pump sets with installation

July 25, 2019 12603 Views 0 comment Print

In re M/s United Engineering Works (GST AAR Karnataka) The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as notified by the departments and they also […]

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