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, ...
Kerala AAR clarifies GST rates for marine engines, gearboxes, spares, and repair services for fishing vessels; marine engine oil remains at 18%
West Bengal AAR rules that dredging of Muriganga river for Ganga Sagar Mela is a pure service for the govt, exempt from GST under Notif. 12/2017.
CAAR Mumbai rules on classification of six GE Oil & Gas ultrasonic flow meters under Customs Tariff Headings 9026 vs 9032, clarifies legal position.
Mumbai CAAR rules that GE’s ultrasonic gas flow meters are measuring instruments (CTH 9026), not control apparatus (CTH 9032), based on their function at import.
Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fungibility and simplified compliance.
जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रासंगिक धाराएं, आवेदन के विषय, और इसके महत्व को जानें। यह करदाताओं को कर संबंधी अनिश्चितताओं को दूर करने में मदद करता है।
Tamil Nadu AAAR rules GST applies to school bus services paid directly by parents, stating they don’t qualify for exemption as services are not by or to an educational institution.
Mumbai CAAR classifies a military-grade Tactical Hauler under CTH 8709 as a works truck and provides specific tariff classifications for its 13 components.
In re Orange Pet Nutrition Pvt. Ltd (CAAR Mumbai) A dispute concerning the customs classification of imported dog and cat food has emerged between M/s. Orange Pet Nutrition Private Limited and the Customs Authority for Advance Ruling (CAAR) in Mumbai. The core of the contention revolves around whether bulk-packaged pet feed should be classified as “dog […]
CAAR Mumbai classified PLC Splitters under Customs Tariff Heading 85177990 as parts of telecommunication apparatus, aligning with industry submissions and previous tribunal rulings.
