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 Ramway Foods Ltd. (GST AAR Uttar Pradesh) Whether the classification of Sacks & bags of a kind used for the packing of goods of manmade textiles materials will appropriately classifiable falling under HSN 63053300 or under 39232990 of GST Tariff? The ruling is not applicable as applicant is a recipient of goods and […]
Section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017.
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SL No. 24A of Schedule – III) as Other Non-Alcoholic Beverage or under Sub-heading 2202 10 (SL. No. 12 of Schedule-IV) as All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 20.06.2017 read with the Corrigendum dated 27.07.2017.”
Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since transaction of supply and installation of a ‘car parking system’ would qualify as immovable […]
This Trade Notice is being issued to facilitate the Trade to know the details of the officers designated as the Rajasthan Appellate Authority for Advance Ruling constituted in terms Section 99 of the Rajasthan Goods & Service Tax Act, 2017, for the purpose of hearing appeals against the Advance Ruling pronounced by the Rajasthan Authority for Advance Ruling.
In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) The Appellant had submitted a list of various products categorised from Group A to Group C and the process done on those agriculture commodities before they come into cold storage in order to seek advance ruling that whether the goods which comes for […]
The GST Council in such manner has looked to limit such problems by making a critical alteration in the CGST Act-2017, wherein it will be mandatory for the Authority for Advance Rulings (AAR) at the state level to be led by senior income authorities.
In re Awla Infra (AAR Haryana) ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’? Ruling In view of the above discussions and […]
In re Agarwal Industries Private Limited (GST AAR Andhra Pradesh) Energy-G premium oil is manufactured out of Vegetable fats / oils and not from animal fats / oils. That being so the classification of product is HSN 1518 and shall be subject to 5% GST as per Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 […]
In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]
