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, ...
The Gujarat Authority for Advance Ruling ruled that questions on receiving non-voting, irredeemable preference shares as export consideration are outside Section 97(2) of the CGST Act, leaving GST liability unresolved.
The advance ruling authority held that questions on e-way bill requirements fall outside Section 97(2) of the CGST Act and therefore cannot be answered, leaving both queries unresolved.
The ruling allows GTAs paying GST under forward charge to claim ITC on bio-diesel, subject to compliance with CGST Act provisions and notification requirements. Fuel used in goods transport vehicles is not blocked under Section 17(5).
The ruling clarifies that moving empty containers by rail falls under the general rail transport category and is taxable at 5%. The key takeaway is that empty containers are treated as goods, not containerized cargo.
The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.
Gujarat AAR rules that PVC/plastic raincoats are articles of plastics under HSN 3926, not textile apparel, confirming GST at 18%. This clarifies classification amid market confusion.
The Authority ruled that imported PCR diagnostic kits fall under CTH 38221990. However, exemption under customs duty for Bovine Albumin in kits was denied.
Ruling holds that coated foils and separators are classifiable as accumulator parts since they are engineered solely for lithium-ion cells. LC breakers are classified as circuit-protection apparatus, with all items eligible for notification benefits subject to conditions.
Mumbai CAAR applied the essential character test, finding that OTG kits lacking key functional components do not qualify as complete appliances, confirming classification under CTH 8516.90.00.
