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, ...
In re Jain Dairy Products Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of paneer in loose form without sealing of packet / in loose carry bags and bearing details like name of […]
In re Bhaveen Ramesh Shah Proprietor of M/s The Roll Company (GST AAR Gujarat) Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll […]
In re Nirma University (GST AAR Gujarat) Q.1 Whether Nirma would be eligible for claiming benefit of the exemption for legal services as provided in Sr. No.45 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services? From the applicant’s submission and the […]
In re Jayshreeben Rameshchandra Kothari (GST AAR Gujarat) We find that during the course of discharge of various functions by various entities, different work orders are issued according to which services are provided by the applicant. The scope of work as defined in the Work Orders submitted by the applicant on sample basis do not […]
In re SKG-JK-NMC Associates (JV) (GST AAR Gujarat) The Contract of the applicant should satisfy the following conditions to get covered under the contract pertaining to Railways and to enjoy concessional rate of GST of 12% instead of 18% [(3(v)(a) of the Notification No.11/2017-Central Tax (Rates) dated 28.06.2017] (i) The Contract must be a composite […]
In re Tea Post Private Ltd (GST AAR Gujarat) Question-1: Classification of any goods and services or both for which ‘Franchisee Fees’ and ‘Royalty’ received by the applicant under the franchisee agreement from the franchisee for the right to use its trademark, brand name and other proprietary knowledge (Intellectual Property). Answer: “Franchisee Fees” and “Royalty” […]
In re Nishith Vipinchandra Shah (GST AAR Gujarat) Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as ‘articles, not elsewhere specified or included, of plastics (as defined in Note […]
In re Karma Buildcon (GST AAR Gujarat) Question 1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? Answer : The value to be arrived in terms of deeming provision of Para 2 of Notification no. 11/2017-CT (Rate) dated 28.06.2017, as amended by […]
In re Giriraj Quarry Works (GST AAR Gujarat) (i) What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid. Ans. The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or […]
In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat) The professional service for maintenance of accounts and allied items of work provided to SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide […]
