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Advance Ruling

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.

Latest Articles


Food Supply to Hospital Canteen Taxable, Not Exempt: West Bengal AAR

Goods and Services Tax : West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under heal...

December 1, 2024 810 Views 0 comment Print

Diagnostic & Lab Aggregators Taxable at 18% GST: AAR Karnataka

Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...

November 28, 2024 1407 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 24th November 2024

CA, CS, CMA : Summary of key notifications in Income Tax, GST, SEBI, and IBBI regulations during the week of Nov 18-24, 2024, covering filing pr...

November 26, 2024 5694 Views 0 comment Print

18% GST on Technical Consultancy Services for MJP Projects

Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...

November 6, 2024 1569 Views 0 comment Print

GST on Employee Car Facilities Recovered via Lease Payments: AAAR Tamil Nadu

Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...

October 26, 2024 1620 Views 0 comment Print


Latest News


Budget 2024: Advance Ruling Applications withdrawal allowed by October 31, 2024

Income Tax : From October 2024, applicants can withdraw advance ruling requests pending with the Board for Advance Rulings by October 31. Final...

July 26, 2024 798 Views 0 comment Print

Handbook on Advance Rulings under Income Tax Act, 1961

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...

August 21, 2023 2934 Views 0 comment Print

Operationalisation of Board for Advance Rulings

Income Tax : CBDT launches Boards for Advance Rulings in Delhi & Mumbai, providing tax clarity to investors and entities. Learn more about this...

August 20, 2023 1557 Views 0 comment Print

Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2181 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 921 Views 0 comment Print


Latest Judiciary


GST AAAR Tamil Nadu dismisses appeal citing pending investigations

Goods and Services Tax : GST AAAR Tamil Nadu dismisses Tamilnadu Medical Council's appeal citing pending investigations under Section 98(2) of the CGST Act...

March 5, 2025 450 Views 0 comment Print

Ongoing investigation bars admissibility of advance ruling application: GST AAAR Tamil Nadu

Goods and Services Tax : Tamil Nadu AAAR upholds rejection of advance ruling due to ongoing DGGI investigation, clarifying proceedings under GST Act....

March 5, 2025 171 Views 0 comment Print

Supply of Goods Within FTWZ Before Home Consumption Falls Under Schedule III, Paragraph 8(a) of CGST Act

Goods and Services Tax : Tamil Nadu AAAR clarifies GST on FTWZ goods, title transfer, and ITC reversal, impacting Panasonic Life Solutions. Read the detail...

March 5, 2025 732 Views 0 comment Print

GST Time Limit Strict; No Further Extensions Beyond Maximum Allowable Period: AAAR Tamil Nadu

Goods and Services Tax : Tamil Nadu AAAR dismisses Mitsubishi Electric India’s GST appeal due to time limitation, without reviewing case merits. Delay of...

March 5, 2025 117 Views 0 comment Print

Micro Compost Centre Services for Chennai Corporation Exempt from GST

Goods and Services Tax : Tamil Nadu AAR rules that services for maintaining Micro Compost Centres for Greater Chennai Corporation are exempt from GST under...

March 5, 2025 510 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

June 27, 2024 390 Views 0 comment Print

Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 951 Views 0 comment Print

e-advance rulings (Amendment) Scheme, 2023

Income Tax : CBDT notifies e-advance rulings (Amendment) Scheme, 2023 which amend e-advance rulings Scheme, 2022. Amendments are related to Boa...

June 12, 2023 1179 Views 0 comment Print

UTGST: Change in constitution of Authority for Advance Ruling

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...

May 25, 2023 546 Views 0 comment Print

CBDT set-up office for operationalising Boards for Advance Rulings

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, ...

February 6, 2023 2496 Views 0 comment Print


In re Shree Radha Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 252 Views 0 comment Print

The applicant, M/ s. Shree Radha Ladies Hostel, No.11, Namachivaya Nagar, Saravanampatti, Coimbatore — 641 035 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Visalatchi Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 183 Views 0 comment Print

The applicant, M/s. Sri Visalatchi Ladies Hostel, No.45, Arts College Road, Coimbatore – 641 018 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Subhiksha Hostel (GST AAR Tamilnadu)

December 16, 2023 177 Views 0 comment Print

The applicant, M/s. Subiksha Hostel, No.3, Iswarya garden, Civil Aerodrome (PB), Coimbatore – 641 014 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

 In re Sabari Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 219 Views 0 comment Print

The applicant, M/s. Sri Sabari Ladies Hostel, No.88 90, Sri Sabari Towers, 9th Street Extension, Gandhipuram, Coimbatore — 641 012 (herein after referred to as The Applicant’), is unregistered with CST. The Applicant is running a ladies residential hostel for college students and working people.

In re Surya Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 225 Views 0 comment Print

The applicant, M/s. Surya Ladies Hostel, No. 1343, A5, Sathy Road, Ganapathy, Coimbatore (herein after referred to as ‘The Applicant, is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Balaji Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 153 Views 0 comment Print

The applicant, M/s Shree Balaji Ladies Hostel, H1, Sriram Avenue, Keeranatham, Saravanampatti, Coimbatore – 641 035 (herein after referred to as `The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Krishana Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 147 Views 0 comment Print

The applicant, M/s. Sri Krishana Ladies Hostel, No.54, Sowbaggiya Nagar, C Block, Civil Aerodrome Post, Sitra, Coimbatore 641 014  (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Lakme Ladies Hostel (AAR Tamilnadu)

December 16, 2023 219 Views 0 comment Print

M/s. Lakme Ladies Hostel, #1, Vasantham Nagar Extension, Kovaipudur, Near VLB College, Coimbatore 641 042 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Stay Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 216 Views 0 comment Print

M/s. Stay Ladies Hostel, 7/132, 5&6, Sambiranikuttai Road, Karantham, Coimbatore 641 035 (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Valli Womens Hostel (GST AAR Tamilnadu)

December 16, 2023 273 Views 0 comment Print

M/s. Valli Womens Hostel, 11, Opp to KCT Tech Park, Meenakshi Nagar, Saravanampatti, Coimbatore (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

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