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, ...
Gujarat AAAR upholds GAAR decision declaring I-Tech Plast’s 2021 GST ruling void for non-disclosure of material facts during application.
The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the state, ruling that its operations constitute a ‘fixed establishment.’
Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its services to government, as its supply includes both goods and services.
Find out about the GST ruling for Advait Mining and Constructions LLP, which provides logistics services to an SEZ unit, and how these services are classified as zero-rated.
GST on pre-packaged rice and wheat flour clarified by Odisha AAR. Packs over 25kg exempt from tax under Legal Metrology rules.
West Bengal GST AAR rejects Sourav Dey’s advance ruling application on pulse de-husking GST liability after the applicant withdrew the request and failed to appear for hearings.
CAAR Mumbai holds anti-dumping duty not applicable on imported laser sources as they are parts, not complete machines under Customs Notification No. 15/2023
CAAR Mumbai clarifies tariff classification of roasted, shelled, and nitrogen-treated cashew nuts. Diced cashews held to be broken under specific Customs code.
CAAR Mumbai rules Wi-Fi receiver enclosures as parts under CTH 8517 79 90 of Customs Tariff Act, rejecting confidentiality plea due to public product details.
The CAAR has ruled that roller and sorter conveyors imported by Daifuku Intralogistics are to be classified as “Other conveyors” under CTI 84282019, not as parts.
