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.
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...
Goods and Services Tax : GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS ...
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...
Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
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...
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 : GST AAAR Tamil Nadu dismisses Tamilnadu Medical Council's appeal citing pending investigations under Section 98(2) of the CGST Act...
Goods and Services Tax : Tamil Nadu AAAR upholds rejection of advance ruling due to ongoing DGGI investigation, clarifying proceedings under GST 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...
Goods and Services Tax : Tamil Nadu AAAR dismisses Mitsubishi Electric India’s GST appeal due to time limitation, without reviewing case merits. Delay of...
Goods and Services Tax : Tamil Nadu AAR rules that services for maintaining Micro Compost Centres for Greater Chennai Corporation are exempt from GST under...
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, ...
CAAR Delhi ruled Grindsted PGE 55-M, a food emulsifier, is classifiable under Tariff Item 3404 90 39. Analysis of its composition, properties, and classification process.
In re Danisco India Pvt. Ltd. (CAAR Delhi) Customs Authority for Advance Rulings (CAAR), Delhi, analyzed the classification of “Grindsted SSL P 70 Veg,” a food emulsifying agent primarily composed of Sodium Stearoyl Lactylate. The product is manufactured through a chemical reaction involving stearic acid and lactic acid, resulting in a waxy material widely used […]
Detailed analysis of GRINDSTED PGMS 86 used in food as an emulsifier. Examines classification under CTH 3404 based on chemical and physical properties.
Detailed ruling by CAAR Delhi on the classification of Grindsted PS 101-M, a food emulsifier under CTSH 1516 20 91. Analysis includes composition and tariff notes.
The AAAR Odisha rules that leasing electric vehicles (E-Bikes) without operators falls under financial leasing services under GST, taxed similarly to goods transfer.
GST AAAR Odisha clarifies tax applicability on Pioneer Bakers’ supply of cakes, bakery items, and related services, including composite supply classification.
Detailed analysis of the Customs Authority for Advance Rulings’ decision on Teachmint’s Interactive Flat Panels under Customs Tariff Act, 1975.
Classification of Small Form Factor Pluggable Transceivers under Customs Tariff, along with duty eligibility under Notification No. 57/2017-Cus, is discussed.
CAAR Delhi ruled that Samsung’s Galaxy Ring and Sizing Kit are correctly classified under HSN 90318000 for measuring or checking instruments under Customs Tariff Act
CAAR Delhi ruled that Danisco’s palm oil-based products are correctly classified under CTH 3404 90 39, not under CTH 3824, based on HSN guidelines.
