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, ...
In re Reach Dredging (GST AAR West Bengal) The applicant’s supply, as mentioned in para 1.1, to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time. FULL TEXT OF ORDER OF […]
In re Hooghly Motors Pvt Ltd (GST AAR West Bengal) Classification of the three-wheeled electrically operated motor vehicle Motor vehicles for carrying less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classification. Sub-heading […]
In re Enfield Apparels Ltd (GST AAR West Bengal) The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It does not amount to further sub-leasing, as the applicant’s rights as per the Deed of sub-lease stands extinguished after assignment. Neither does it create fresh benefit from the land. It […]
Whether Value of Goods gives conclusion that activity is Works Contract Service or Not? In an Application filed before AAR under GST, Maharashtra by Prasa Infocom & Power Solutions Private Limited 1. The value of goods supplied is ₹ 26.03 crores (excluding taxes), the value of Civil and Mechanical Work is ₹ 0.34 crores, the […]
In re Sealwel Corporation Private Limited (GST AAR Telangana) We notice from the schedule concerning ‘Shareholding of Promoter’ of the annual accounts of M/s TSSPDCL that 100% shares of the company were held by the Hon’ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus […]
Simplified GST Series –Section 100-106/CGST ACT 2017 /PART-2 In part II of the Article author explains provisions of Section 100- Appeal to Appellate Authority, Section 101 -Orders of Appellate Authority, Section 102- Rectification of advance ruling, Section 103– Applicability of advance ruling, Section 104– Advance Ruling to be void in certain circumstances, Section 105-Powers of […]
Simplified GST Series –Chapter -18-Advance Ruling /Section 95-99/CGST ACT 2017 Part I In part I of the Article author explains provisos of CGST ACT 2017 related to Section 95-Definitions related to Advance Ruling, Section 96-Authority for advance ruling, Section 97- Application for advance ruling, Section 98- Procedure on receipt of application and Section 99- Appellate […]
In re Manishbhai Champakbhai Mehta (Legal name) and M/s. Navpad Plastic (Trade Name) (GST AAR Gujarat) Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. HSN code of goods viz plastic of grind would depend upon the type of primary form of polymers […]
In re Fastrack Deal Comm Pvt. Ltd. (GST AAR Gujarat) The main issue is here to decide whether the amount forfeited on account of breach of agreement of sale of land is liable to GST or not. The applicant contention is that the amount of Rs. 20 lacs forfeited is on account of sale of […]
In re Dyna Automation Private Limited (GST AAR Gujarat) What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines and what will be the applicable tax rate on Hybrid Hrdeaulic Servo System? During the personal hearing, the applicant was […]
