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 : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
Goods and Services Tax : Uttarakhand AAR clarifies that Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, a governmental authority, qualifies for RCM e...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
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 : Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a ...
Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...
Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...
Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...
Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...
Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...
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, ...
Delve into the detailed analysis of the classification of oven-roasted areca nuts and salted cashew nuts as per the Customs Tariff Act in this insightful article based on the order of Customs Authority of Advance Ruling, Mumbai.
Delve into the intricacies of Samsung Display Noida Pvt. Ltd. CAAR Delhi ruling, exploring customs duty benefits for import of parts in cellular phone manufacturing.
Understand the eligibility of Input Tax Credit (ITC) under GST law for HVAC systems, lifts, and similar equipment. Examine legal provisions and rulings to determine if ITC applies to these immovable property components.
Analysis of the CAAR Mumbai ruling on the classification & duty exemption of chemical imports by KPX Chemical India Pvt. Ltd. Detailed insights into the legal interpretations provided.
Dive into the classification & duty exemption of importing Vessel UOL Tigerfish from IFSC to DTA as per CAAR Mumbai’s order. Learn more
In re Denso Haryana Private Limited: CAAR Delhis decision on the classification and duty of imported Telematics Control Units under Customs Tariff.
Explore the GST implications on canteen and transport services provided by Zentiva Pvt Ltd to its employees as per the recent Gujarat AAR ruling.
Discover how Mix Mukhwas & Roasted Til & Ajwain are classified under HSN code 12074090, taxed at 5% GST. Detailed analysis and ruling explained.
Dive into the detailed analysis of GST implications on canteen facilities provided by Dormer Tools India Pvt Ltd. Explore the ruling’s impact on deductions from employee salaries and input tax credit eligibility.
Explore the detailed analysis and ruling by AAR Gujarat on the GST classification of ZLD treated water (RO) from Gujarat Eco Textile Park under Chapter 2201.
