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, ...
CAAR held that power recliners used exclusively in motor vehicle seats fall under Heading 9401, as seat parts are more specifically classified there than under general motor-vehicle parts. The key takeaway is that specific tariff entries prevail over general ones.
AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.
AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.
The AAR held that invoice value applies for supplies to related persons eligible for full ITC, while unrelated supplies follow transaction value. Transportation services to unregistered persons were ruled exempt from GST.
held that a rice-koji beverage lacking malt cannot be classified as beer under Heading 2203. Ruling places product under Heading 2206 as an other fermented beverage.
The case examines whether various plastic and metal support components qualify as mechanical items eligible for reduced BCD under an amended exemption notification. The authority evaluates the manufacturing processes and functional characteristics of the parts to determine eligibility.
The Authority held that suppliers of goods cannot issue tax invoices on advances because Notification No. 66/2017 prescribes mandatory timing of tax liability. The ruling clarifies that advances must be documented through receipt vouchers only.
The Authority held that the recipient, though government-controlled, is a registered society and not the Government. The ruling clarified that no exemption applies and ITC is fully available.
The ruling held that ITC cannot be claimed on rent for periods when the supplier was unregistered and invoices were issued late. Only the June 2022 portion qualifies, subject to time-limit conditions.
The Authority held that the applicant’s solid waste management activities fall under Entry 3B and are exempt from GST. It found CKCL to be a Governmental Authority receiving eligible services.
