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, ...
The Tamil Nadu Authority for Advance Ruling (AAR) re-examined the classification of Tapioca Flour (Thippi) sought by V.S. Trading Company. The AAR ruled that the product is a residue of starch manufacture (HSN 2303 1000) and is taxable at 5%, rejecting the applicants claim for Nil rate under HSN 1106.
AAR ruled that men’s pyjama sets consisting of a woven cotton shirt and pant fall under HSN 620721. For packs of 2 sets costing less than Rs.1,000 per piece, GST applies at 5% (CGST 2.5% + SGST 2.5%) as per Notification No.01/2017.
The West Bengal Authority for Advance Ruling (AAR) clarifies that Cotton Seed De-oiled Cake (HSN 2306) is fully exempt from GST effective from September 22, 2017, irrespective of its end-use as animal or aquatic feed. The ruling resolves supplier inconsistency and nullifies questions regarding Input Tax Credit (ITC).
The West Bengal Authority for Advance Ruling (AAR) held that construction services for a Service Apartment project must be classified as Commercial Apartment under GST, attracting the 12% rate, due to land-use restrictions and the nature of the apartments, despite the RERA registering it as a Residential Project.
Gujarat AAAR rules that companies cannot claim GST Input Tax Credit (ITC) on share buyback expenses, as securities are neither goods nor services under GST law.
The Gujarat Appellate Authority for Advance Ruling (GAAAR) rejected the Revenue’s appeal, confirming a manufacturer’s eligibility for Input Tax Credit (ITC) on capital goods.
CAAR, Mumbai, ruled that imported components for assembling Low Voltage Differential Signaling (LVDS) cameras are classified as Other Parts under Customs Tariff Heading 85299090.
CAAR Mumbai classifies PV Lumens India Pvt. Ltd.’s Portable Computers/Mobile Computers under Customs Tariff 8471.30.90 as automatic data-processing machines. Smartphones classification under 8517 is rejected, emphasizing principal function as ADP over supplementary connectivity features.
CAAR Delhi ruled that Wired Remote Controllers for air-conditioning systems are classifiable under Tariff Item 8537 10 90 as electrical control consoles, not under 8415 90 00 as AC parts, based on functional and technical identity.
Samkwang India seeks advance ruling from CAAR Delhi on nil duty benefit for inputs used to manufacture Assy Case Front’ (front cover) for Samsung mobile phones under Notification 57/2017-Cus, arguing their process qualifies as ‘manufacture.
