#Advance Ruling
Log in to FollowTo 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.
Goods and Services Tax

Goods and Services Tax
5% GST payable on Earth Work constituting more than 75% of work order
Goods and Services Tax

Goods and Services Tax
No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act
Goods and Services Tax

Goods and Services Tax
GST rate on supply of non-air-conditioned vehicles on hire to Indian Army
Goods and Services Tax

Goods and Services Tax
Admissibility of input tax credit of IGST paid on ‘bill to ship to’ model
Goods and Services Tax

Goods and Services Tax
IIM is an Educational Institution’ eligible for GST exemption
Goods and Services Tax

Goods and Services Tax
GST on Toll Taxes reimbursed by clients & its deduction form supply value
Goods and Services Tax

Goods and Services Tax
Toll charges not deductible from the value of supply under rule 33
Goods and Services Tax

Goods and Services Tax
Food supply to employees of unit in SEZ is not zero rated supply: AAAR
Goods and Services Tax

Goods and Services Tax
Residential colony expenses – Eligibility of ITC
Goods and Services Tax

Goods and Services Tax
GST on street light services to municipal corporation not treated as pure services
Goods and Services Tax

Goods and Services Tax
GST payable on mechanical cleaning of Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin seeds)
Goods and Services Tax

Goods and Services Tax
Slump sale of business as going concern to related party qualifies as supply
Goods and Services Tax

Goods and Services Tax
GST on composite supply under ESCO model
Goods and Services Tax

Goods and Services Tax
