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.
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...
Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...
Goods and Services Tax : Explore the Delhi High Courts stance on appellate orders lacking reasons. The case emphasizes the necessity of detailed reasoning ...
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...
Goods and Services Tax : Navigate GST complexities with our expert guide on managing multiple registrations and cross-charge mechanisms. Essential insights...
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 : Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a ...
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 : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Income Tax : CBDT amended rule Rule 44E of the Income Tax Rules, 1962 related to Application for obtaining an advance ruling and introduc...
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...
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.
CAAR Mumbai clarifies classification of QDx Instacheck™ PCT kit with reader under Customs Tariff, impacting IGST rates for imports. Discover the details and implications.
Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.
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.
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.
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.
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.
Explore CAAR Delhi’s definitive ruling on whey protein classification under the Customs Tariff Act. Understand the impact on imports and industry standards.
Unveiling CAAR Mumbai’s ruling on OT Light classification under Customs Tariff. Expert analysis on Edifice Medical’s case and legal precedents.
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.