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 Vikram Traders (GST AAR Karnataka) It is pertinent to mention here that the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa supra. Thus the issue is pending before the Hon’ble Supreme Court and therefore the said […]
The street lighting activity under the Energy Performance Contract dated 05.12.2016 amounts to composite supply where the principal supply is that of supply of goods.
In re Swapna Printing Works Private Limited (GST AAR West Bengal) Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/2017 (corresponding State […]
In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible on […]
In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible […]
In re Newtown Kolkata Development Authority (GST AAR West Bengal) The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State […]
Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature. Procurement of detachable sliding and stackable glass partitions will be eligible for input tax credit and will not be hit by the provisions of Section 17(5)(d) of the CGST Act.
In re Liberty Translines (GST AAR Maharashtra) The second question raised by the applicant is whether Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO in terms of Notification No 20/2017-Central Tax (Rate) 2017 dated 22 August, 2017 when POSCO as the main contractor is already charging GST @12% under the […]
In re Gaurish Sharma (G K Enterprises) (GST AAR Rajasthan) Applicant is proposing to submit a bid for shifting / erection of electrical lines only to M/s Sadbhav Jodhpur Ring Road Pvt. Ltd who is the main Contractor of NHAI. Thus the activity to be carried out by the applicant is restricted to shifting / […]
In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra) Q 1. What will he the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transporter […]
