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 Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]
In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra) In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority […]
In re Pratham Agro Vet Industries (GST AAR Gujarat) The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act. Read AAAR Ruling […]
In re Sterlite Technologies Ltd (GST AAR Gujarat) The Gujarat bench of Authority for Advance Ruling recently passed a ruling in case of M/s. Sterlite Technologies Ltd (applicant) which brought a sense of ambiguity in the minds of taxpayers. The Applicant sought advance ruling on two transactions which it propose to undertake. However, In this […]
In this article , an attempt has been made to simplify the content of Ruling by Tamilnadu AAR in response to question raised by M/S Shapporji Pallonji & Co Pvt Ltd. Whether mobilization advance received prior to implementation of GST towards supply of Works Contract Service is subjected to GST? Facts & Figures: M/s. […]
In re Ion Trading India Private Limited (GST AAAR Uttar Pradesh) Question :- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees? Answer:- The question is answered in affirmative. Question ii. – If […]
In re Arihant Plast (GST AAR Rajasthan) Questions asked by Appellant 1. Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold […]
In re Thinklab Edusoft LLP (GST AAR Rajasthan) In the instant case, we observe that the following question sought by the applicant are outside the scope of Section 97(2) of CGST Act 2017 therefore the application is liable for rejection without going in to the merit of the case under Section 98(2) of CGST Act […]
In re Portescap India Private Limited (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject […]
In re Ashish Arvind Hansoti (GST AAR Maharashtra) Question : Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? Section (17) (5) (d) bars a taxable person, in the subject case the applicant, from taking input […]
