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 : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...
Income Tax : The article explains who can apply for Advance Rulings, the transactions covered, applicable forms, fees, procedures, and appeal r...
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...
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 : Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable un...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
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, ...
Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957.
In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]
In re Rajeev Kumar Garg (GST AAR Uttar Pradesh) (1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’? Ans 1:– Supply of Food items at GMUs […]
In re G S Products (GST AAR Uttar Pradesh) (a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? Ans: Yes, The correct classification of the Filter Elements & […]
In re M/S Vedant Synergy Pvt. Ltd. (GST AAR Rajasthan) The goods and services supplied by the applicant are classifiable under HSN 998316 (Information technology infrastructure and network management services) attracting GST @ 18% (SGST 9% + CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN Note: Under Section 100 of the CGST/RGST […]
In re Arvind Kumar Agrawa (GST AAAR Odisha) In the Customs Tariff, goods of the same class have been grouped together. Also, the residuary items have been provided separately for each class of goods under each chapter. The Notes to the Tariff, giving explanation to the scope and ambit of the respective chapter have statutory […]
In re Mayank Jain (GST AAR Maharashtra) Question 1) Whether the Marketing services to he supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of Support services classified under SAC 99S5 or Intermediary service classifiable under SAC 9961 /9962 or any other heading? Answer :- The services to be […]
In re M/s Nexture Technologies Private Limited (GST AAR Maharashtra) The issue before us is in respect of classification of goods manufactured by the applicant. namely: Plastic handle for motor vehicle doors (including lever handle); Plastic fittings for such for motor vehicle’s doors such as Bracket, Housing, Bracket housing, Gasket, Stator; and Glove box locking. […]
What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified under SAC 9973 specifically under 997337 as Licensing Services for the right to use minerals including its exploration and evaluation or as any other Service? On given Services, tax is payable by Service receiver under Reverse Charge Mechanism owing to Notification No. 13/2017-Central Tax (Rate) dated 28.06.2018?
Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]
