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, ...
The Gujarat AAR refused to answer questions regarding documentary proof and invoice endorsement for SEZ zero-rated supplies. The Authority held that such issues do not fall within the categories permitted under Section 97 of the CGST Act.
The Gujarat AAR held that AAC bricks cannot be classified under Chapter 69 as ceramic products because the autoclaving process does not satisfy the firing requirement prescribed for ceramic goods. The ruling classified AAC bricks under Heading 6810 as articles of cement or concrete.
Gujarat AAR held that ITC on construction of a concrete VCV tower used for EHV cable manufacturing is admissible because the structure functions as foundational and structural support for plant and machinery under Section 17 of the CGST Act.
The Gujarat AAR held that black mineral water containing added minerals but no sugar, sweeteners, or flavouring is classifiable under HSN 22011010. The ruling confirms applicability of 5% GST under Entry 146 of Notification No. 09/2025.
Gujarat AAR held that input tax credit on goods and services used for constructing a CCV Tower was admissible as the structure formed an essential structural support for manufacturing machinery. The ruling clarified that such support systems are covered within “plant and machinery” under Section 17(5) of the CGST Act.
The Tamil Nadu AAAR held that supply of food to corporate clients under contractual arrangements amounted to contract food service taxable at 18% GST. The authority ruled that menu planning, quality checks, delivery, and service obligations went beyond mere sale of food.
CAAR Mumbai refused to entertain an advance ruling application on roasted areca nuts after noting that the classification issue had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.
CAAR Mumbai rejected an advance ruling application after holding that the classification issue relating to roasted areca nuts had already been decided by the Madras High Court. The Authority applied the statutory bar under Section 28-I(2)(b) of the Customs Act.7
The Customs Authority for Advance Ruling held that the classification dispute concerning roasted betel and areca nuts had already been decided in earlier court proceedings. The applications were therefore rejected as barred by law.
The Authority observed that the core element of the transaction was the grant of a non-exclusive right to access Coursera’s proprietary digital platform. It ruled that the supply involved licensing of intellectual property rather than educational services.
