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 Appellate Authority for Advance Ruling (AAAR), Gujarat, in the case In re Jivagro Limited, classified the product ‘Rapigro’ as a Plant Growth Regulator under HSN 38089340
The Customs Authority for Advance Ruling (CAAR), Mumbai, declined to rule on the customs classification of ‘Roasted Areca Nuts,’ holding that the issue was already decided by the Madras High Court in the applicant’s own case, despite a change in the Customs Tariff Item number.
CAAR Mumbai held that ultrasonic parking sensors are not semiconductor devices but parts of rear parking assist systems, classifiable under CTH 8512. Sub-components were classified individually.
CAAR held that imported Nylon, Polyester, and Taffeta rolls, ranging from 10 mm to 305 mm, are classifiable as textile labels under CTH 5807, following HSN explanatory notes and judicial precedents.
Gujarat AAR ruled that trading of PM permits under the Emission Trading Scheme constitutes supply of goods under GST, classified under HSN 4907, with a tax rate of 12%.
Gujarat AAR rules that dry leasing of aircraft/helicopters without operator, a “transfer of right to use goods,” falls under HSN 9973, attracting 5% IGST for the SEZ-based lessor.
The Customs Authority for Advance Rulings (CAAR) in Delhi granted an advance ruling to Samsung Display Noida Pvt. Ltd., affirming that its imported inputs for manufacturing OLED displays for laptops and tablets are eligible for a customs duty exemption. The decision relied on the “part of a part is a part of the whole” principle and a recent CBIC clarification.
The GST Authority for Advance Ruling (AAR) in Uttarakhand refused to admit an application from Stellar Cold Chain Inc., which sought a ruling on whether the storage of frozen peas is exempt from GST.
he Customs Authority for Advance Rulings (CAAR) in Delhi rejected Niterra India Pvt. Ltd.’s application for a ruling on the classification of NOx sensors. The rejection was based on Section 28-I(2)(b) of the Customs Act, 1962, as the issue had already been decided by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in a separate case.
The Customs Authority for Advance Rulings (CAAR), Delhi, has rejected an application by Great Nuts Impex Private Limited regarding the classification of ‘Roasted Supari.’ The decision, based on Section 28-I(2)(b) of the Customs Act, holds that a ruling cannot be issued on a matter already decided by a High Court, even if the applicant wasn’t a party to the prior case.
