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, ...
AP AAR ruled that the pre-packed Talimpu Dinusulu is a mixed supply and must be classi-fied under the ingredient attracting the highest GST rate.
The Andhra Pradesh AAR ruled that exports of pre-packaged and labelled frozen shrimps up to 25 kg are taxable at 5% GST under Notification No. 06/2022–CT (Rate).
Authority for Advance Ruling (AP) rejected a taxpayer’s plea on GST levy for export of pre-packaged rice up to 25 kg, observing that same issue was already being examined for previous tax periods. The order reinforces limits on AAR jurisdiction where proceedings are pending.
Andhra Pradesh Advance Ruling Authority holds that export of processed frozen shrimp (HSN 0306) in pre-packaged and labelled containers up to 25 kg attracts GST liability at 5%.
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to Panchayat or Municipality functions under Articles 243G and 243W.
CAAR Mumbai confirms Inductors, Chip Inductors, and related products are correctly classified as Other Inductors under Customs Tariff Item 85045090. This classification is based on the General Rules for Interpretation and Section XVI Notes.
AAR Gujarat held that input tax credit is admissible on cables, electrical equipment, and installation services used to connect power from GETCO’s substation to a factory, even when installed beyond factory limits.
Gujarat AAR ruled that the ₹60 crore transfer of RDB Realty s Surat housing project qualifies as a transfer of a going concern and is exempt from GST under Notification No. 12/2017.
CAAR Delhi held that Spectrum Analysers designed for 3GPP/LTE/5G NR telecom testing are specially designed for telecommunications and must be classified under Customs Tariff Item 9030 40 00. The ruling rejects departmental claims of general-purpose use and reaffirms the principle that a specific tariff entry prevails over a residuary one.
CAAR Delhi holds that the R&S® CMA180 Radio Test Set, designed for testing two-way radios and communication systems, is “specially designed for telecommunications” and must be classified under CTI 9030 40 00, rejecting the department’s claim for general-purpose classification.
