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 M/s Nipro India Corporation Private Limited (GST AAR Maharashtra) Question 1. Whether on facts and circumstances of the case, the product Dialyzer be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’ as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 […]
In re Moksh Agarbatti Co.(GST AAR Gujarat) Question 1: The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on a) inputs used for manufacture of Dhoop? b) Purchase of dhoop from a third party vendor? Answer: […]
In re Soma-Mohite Joint Venture (GST AAR Maharashtra) Question: – 1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ? Answer:- Answered in the negative. Question: – 2. Whether the said contract is covered under the term “Earth Work” and […]
In re Attest Testing Services Limited (GST AAR Maharashtra) Question a):- Whether the services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 or a mixed supply defined under section 2(74) of the CGST Act. 2017? Answer:-The subject services provided by the Applicant […]
In re Siemens Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held as under: From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that the agreement for setting […]
In re Maansmarine Cargo International LLP (GST AAR Maharashtra) Whether GST is applicable on reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc.? Applicant is not a pure agent. In the subject case the applicant is making payments to vendors for supply received by them. The applicant is not making payment to […]
In re B. G. Shirke Construction Technology Pvt. Ltd. (GST AAR Maharashtra) Question: – What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP license, to be used for purposes such as corporate leisure, pilgrimage, cargo chartered flights? +The applicant has […]
In re M/s Parmod Kumar Singala (GST AAR Rajasthan) 1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%? As per Section 17(2) of GST Act, 2017 the amount of credit shall be […]
As per clear reading of Sub Section (1) of Section 16 and sub section (1) of Section 17 of the CGST Act, 2017, it is clear that a registered person is entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business only.
In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand) 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. – The services for the right to use minerals including its exploration and evaluation, as per Sr. […]
