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, ...
In re RFE Solar Private Limited (GST AAAR Rajasthan) AAAR held that Turnkey EPC contract is a ‘composite supply’ under section 2(30) of the CGST Act, 2017.The said composite supply falls within the definition of Works contract under section 2(119) of the CGST Act, 2017 (SAC9954) and attracts 18% rate of tax (either 9% each […]
In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka) Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their […]
In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka) The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement (JDA). The value on which the applicant is liable to pay GST is to be determined in […]
In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?’ is answered as ‘YES’ FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA ORDER UNDER SUB-SECTION […]
In re Dr. Amin Controllers Private Limited (GST AAR Tamilnadu) The activity of the Applicant as per the two contracts i.e. entered into with Tamil Nadu Water Supply and Drainage Board for conducting Third Party Inspection for procurements of equipment supplied by L&T , Chennai to TWAD under CWSIS to Vellore Corporation and various Municipalities […]
In re M/s. Tamil Nadu Water Investment Company Limited (GST AAR TamilNadu) Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation (TWIC) to Chennai Metro Supply and Sewerage Board (CMWSSB). The activity of the Applicant as per the three contracts entered […]
In re Senthilkumar Thilagavathy [M/s. JVS Tex] (GST AAR Tamilnadu) Classification of bags made of Non-woven fabrics of Polypropylene/ 100% Cotton (Grey Fabrics) used for packing of goods, commonly called as ‘Stick bags/Wedding Gift Bags/ Reusable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable under the GST Acts 1. Non-Woven […]
In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR TamilNadu) 1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20. 2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were […]
Facts: Vservglobal Private Limited (hereinafter ‘Applicant’) is engaged in providing back office support services to overseas companies (hereinafter ‘Client’) engaged in trading of chemicals and other products in International Trade. Applicant will come into picture after finalization of Purchase/Sale order by the client to undertake following activities: a. Get SDF (Sale Detail Form) and PDF […]
In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata) The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply […]
