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Advance Ruling

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.

Latest Articles


ITC cannot be denied for settlement of consideration via Book Adjustment

Goods and Services Tax : Explore the West Bengal AAR ruling on Input Tax Credit (ITC) when payment is settled through book adjustment. Detailed analysis on...

March 28, 2024 327 Views 0 comment Print

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...

March 16, 2024 1041 Views 0 comment Print

An Order cannot be passed without giving appropriate reasons: Delhi HC

Goods and Services Tax : Explore the Delhi High Courts stance on appellate orders lacking reasons. The case emphasizes the necessity of detailed reasoning ...

February 24, 2024 1626 Views 0 comment Print

Karnataka AAR rules no GST leviable on Tree Pruners

Goods and Services Tax : Explore the Karnataka AAR ruling on Tree Pruners. HSN Code 8201 6000 exempts these agricultural tools from GST, as clarified in En...

February 24, 2024 567 Views 0 comment Print

Guide for Multiple GST Registrations & Cross-Charging

Goods and Services Tax : Navigate GST complexities with our expert guide on managing multiple registrations and cross-charge mechanisms. Essential insights...

February 24, 2024 9033 Views 3 comments Print


Latest News


Handbook on Advance Rulings under Income Tax Act, 1961

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...

August 21, 2023 1254 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 987 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1851 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 834 Views 0 comment Print

Writ in Madras HC against constitution of GST Authority for Advance Rulings

Goods and Services Tax : Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a ...

September 16, 2018 1587 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 639 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 984 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1338 Views 0 comment Print

Application for advance ruling – CBDT amends Rule 44E & Forms

Income Tax : CBDT amended rule  Rule 44E of the Income Tax Rules, 1962   related to Application for obtaining an advance ruling and introduc...

May 5, 2022 5577 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 768 Views 0 comment Print


GST Rates for Outboard Motor Engines and Spare Parts for Fishing Vessels

March 6, 2024 183 Views 0 comment Print

Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.

Classification of QDx Instacheck TM PCT with reader QDx Instacheck TM as a Kit

March 6, 2024 21 Views 0 comment Print

CAAR Mumbai clarifies classification of QDx Instacheck™ PCT kit with reader under Customs Tariff, impacting IGST rates for imports. Discover the details and implications.

GST Rates for Affordable & Other Residential Construction Services: Kerala AAR

March 6, 2024 447 Views 0 comment Print

Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.

Clean Bio Zinc (NSP) Classifiable under CTH 38089290: CAAR Mumbai

March 4, 2024 132 Views 0 comment Print

CAAR Mumbai rules Clean Bio Zinc (NSP) falls under CTH 38089290, highlighting its use in anti-dandruff shampoos and as a fungicide. Discover the full analysis.

AAR can’t give ruling on issues not covered under Section 97(2) of CGST Act 2017

March 4, 2024 369 Views 0 comment Print

Discover why the AAR cannot issue rulings on matters outside CGST Act 2017, Section 97(2), through the case of Srinivasa Constructions India Pvt. Ltd.

E-Commerce Operator Must Register for TCS under CGST Act 2017

March 4, 2024 624 Views 0 comment Print

Dive into the details of Changejar Technologies Pvt. Ltd’s GST AAR in Karnataka. Learn about their classification as an e-commerce operator, tax obligations, and more.

Roasted Areca Nuts Classification: CAAR Delhi Ruling

March 2, 2024 966 Views 0 comment Print

Explore the CAAR Delhi’s ruling on the classification of Roasted Areca Nuts under Customs Tariff, including whole, split, and cut types. A detailed analysis.

CAAR Delhi Ruling on Whey Protein Classification

February 29, 2024 222 Views 0 comment Print

Explore CAAR Delhi’s definitive ruling on whey protein classification under the Customs Tariff Act. Understand the impact on imports and industry standards.

Operation Theatre Lights’ merit classification under CTH 9018 CAAR Mumbai

February 29, 2024 84 Views 0 comment Print

Unveiling CAAR Mumbai’s ruling on OT Light classification under Customs Tariff. Expert analysis on Edifice Medical’s case and legal precedents.

Nokia Solutions & Networks: Classification Dispute on DWDM & OTN Technology- CAAR Delhi

February 29, 2024 108 Views 0 comment Print

Explore the customs ruling dispute involving Nokia Solutions & Networks India Pvt. Ltd. over the classification of Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology.

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