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 ruling holds that exemption under Notification 134/94-Cus. cannot be combined with MOOWR benefits, as both schemes operate separately. Only re-export-based repair activities qualify for exemption.
CAAR held that lithium-ion cells used as replacements, scrapped during production, or found defective before use do not qualify as being used in manufacture. Such cells are treated as unutilized or defective and attract duty and interest under IGCR Rules.
CAAR held that crude rapeseed and canola oil meet statutory definition of low erucic acid oil and must be classified under 1514 11 20. It also confirmed a CEPA duty rate of 8% for 2025–26.
The case examines whether rig components leased from an FTWZ to a DTA unit qualify for IGST exemption under Serial No. 557B. The ruling focuses on conditions for claiming the exemption and the treatment of SEZ-based leasing transactions.
CAAR held that power recliners used exclusively in motor vehicle seats fall under Heading 9401, as seat parts are more specifically classified there than under general motor-vehicle parts. The key takeaway is that specific tariff entries prevail over general ones.
AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.
AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.
The AAR held that invoice value applies for supplies to related persons eligible for full ITC, while unrelated supplies follow transaction value. Transportation services to unregistered persons were ruled exempt from GST.
held that a rice-koji beverage lacking malt cannot be classified as beer under Heading 2203. Ruling places product under Heading 2206 as an other fermented beverage.
The case examines whether various plastic and metal support components qualify as mechanical items eligible for reduced BCD under an amended exemption notification. The authority evaluates the manufacturing processes and functional characteristics of the parts to determine eligibility.
