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 : 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...
Goods and Services Tax : Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While one ruling applies the time ...
Goods and Services Tax : The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services ...
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 : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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 AAR held that Pooja Oil, though technically edible, is marketed as inedible and thus classified under heading 1518. Consequently, it attracts 5% GST under the revised notification.
The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.
The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.
The ruling held that printing of books using content supplied by customers constitutes a service under GST. Such transactions are taxable at 18%, clarifying the importance of content ownership in classification.
The AAR held that recovery of even nominal charges from employees constitutes consideration, making transport services taxable. The exemption for contract carriage was denied as conditions were not met.
The AAR held that canteen and transport facilities provided to employees are incidental to business operations. Recoveries from employees are treated as taxable supplies under GST, confirming applicability on such transactions.
The case examines GST applicability on notice pay deductions from employees leaving without serving notice. It concludes that such recoveries are compensatory in nature and not consideration for any service, hence not taxable. The ruling relies on CBIC clarification to settle the issue.
No Ruling on ITC on on purchase of commercial property against the leasing income from the said property After Applicant Withdraws Plea: AAR Maharashtra
The authority allowed withdrawal of a GST advance ruling application before deciding on tax rate and classification. The case highlights that no ruling is issued when an application is withdrawn unconditionally.c
The Authority disposed of the application after the applicant withdrew it unconditionally. No ruling was given on GST exemption for services to a municipal authority.
