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, ...
CAAR Mumbai has ruled in the matter of Godrej & Boyce Manufacturing Company Limited, classifying the imported ‘Forklift Drive Train’ under CTI 8431 20 10. The authority held that the custom-designed assembly is an essential part of a forklift, suitable for sole and principal use with CTH 8427 machinery.
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders, do not qualify as eligible documents for Input Tax Credit on import IGST. Only re-assessed Bills of Entry allow ITC, subject to Section 16(4) time limits.
Tamil Nadu AAR permitted withdrawal of an advance ruling application after 56th GST Council meeting rationalised tax rates, rendering applicant’s query on effluent removal charges unnecessary.
Tamil Nadu AAR rules on GST liability for K L N Sourashtra College providing hostel and food services to another higher education institution under a B2B contract, concluding the supplies are taxable at 18%.
AAR rejected applicant’s plea on classification and exemption for bio-mining services, citing Section 98(2) which bars admission when proceedings on same issue are already underway.
Tamil Nadu AAR ruled that refined rice bran oil, even if marketed as ‘lamp oil,’ retains its classification under HSN 1515 90 40 and attracts the applicable GST rate, as classification depends on essential character.
Tamil Nadu AAR ruled that ONGC’s Minimum Guaranteed Off-take (MGO) charges, levied on GAIL for short-lifting gas, are liquidated damages for breach, not liable to GST.
CAAR Delhi held that Nuclease-Free Water, being of similar purity as distilled water, is classifiable under CTH 28539010. It rejected earlier classification as certified reference material under 3822, terming it a bona fide error.
CAAR Delhi held that Motorola TLK 100, TLK 110, and TLK 150 PoC devices are push-button telephones under Tariff Item 8517 1810, rejecting classification as general communication apparatus.
CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.
