Search Results for Tag : advance
Notifications & Circulars
Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) (Amendment) Rules, 2016(24.10.2016)
In exercise of powers conferred by Section 245-O, read with sub-section (1) and clause (p) of sub-section 2 of Section 295 of the Income-tax Act, 1961.....
Tags : Advance Ruling, Rules, Amendment
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Top Story
DARPAN – “Digital Advancement of Rural Post Office for A New India” launched(21.12.2017)
With the aim of enhancing the rural reach of the Department of Posts, the Minister of Communications launched DARPAN – “Digital Advancement of Rural P.....
Tags : DARPAN, Launch, Digital Advancement
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Non-requirement of submission of Hard Copy of application at RAs for issue of Advance Authorisation and EPCG Authorisation(15.05.2019)
Attention is invited to Para 4.02(ii) of HBP 2015-20 which explicitly states that "Applicant shall upload documents as prescribed in ANF 4A, if any, a.....
Tags : Submission, Hard Copy, Non-requirement, Advance Authorisation
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Government of India provides advance information on vaccine doses supply availability till 15th June 2021 to States and UTs(19.05.2021)
States advised to prepare a district-wise, COVID Vaccination Centre (CVC) wise plan for administration of COVID vaccines in advance and publicise it.<.....
Tags : Advance information, Vaccine doses, Supply availability
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Online Procedure for transfer of advance authorisation/EPCG authorisation in case of amalgamation/de-merger/acquisition(04.08.2021)
1. In continuation to Public Notice 34/2015-2020 dated 24.12.2020, it is stated that in case of amalgamation/de-merger/acquisition/insolvency the expo.....
Tags : Online Procedure, Transfer, Advance authorisation
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News
AAR, Karnataka: GST Applicable to Reimbursement Received Towards Stipend Paid to Trainees(22.03.2022)
Authority of Advance Ruling (AAR), Karnataka has held that goods and services tax (GST) is applicable to reimbursement received towards stipend paid t.....
Tags : Authority of Advance Ruling, Stipend Paid to Trainees
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AAR, Karnataka: Computer Software Supplied to Public Funded Research Institutions Attracts 5% GST(03.05.2022)
Authority of Advance Ruling, Karnataka has ruled that 5% Goods and Services Tax is payable on computer software supplied to public-funded research ins.....
Tags : Authority of Advance Ruling, 5% Goods and Services Tax, computer software
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India and Britain signed three Bilateral Advance Pricing Agreements(18.11.2016)
India and Britain signed three more bilateral Advance Pricing Agreements (in short ‘APAs’) to reduce litigation between both countries arising out of.....
Tags : Agreement, Bilateral, Advance Pricing
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AAAR, Tamil Nadu: Strengthening of Headquarters Building of TANGEDCO Attracts 18% GST(05.04.2022)
Appellate Authority of Advance Ruling, Tamil Nadu has ruled that strengthening of headquarters building of Tamil Nadu Generation and Distribution Corp.....
Tags : Appellate Authority of Advance Ruling, 18% GST, TANGEDCO
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CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers(30.08.2016)
The Central Board of Direct Taxes (CBDT) entered into twenty (20) Unilateral Advance Pricing Agreements (APAs). The Eurozone is facing a mounting cris.....
Tags : Unilateral, Advance Pricing Agreements, Sighing of
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AAAR, Tamil Nadu: 12% GST Applicable on Printing of Content on PVC Materials(16.03.2021)
Appellate Authority of Advance Ruling (AAAR), Tamil Nadu while upholding the AAR’s ruling has held that 12% Goods and Services Tax will be applicable .....
Tags : Appellate Authority of Advance Ruling, Printing of Content on PVC Materials
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AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)
Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....
Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax
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AAAR, Maharashtra: GST on Property Tax, Water Charges, Etc. Amounts to ‘Supply’(13.11.2020)
Appellate Authority of Advance Ruling (AAAR), Maharashtra has upheld the ruling of the Authority of Advance Ruling and has ruled that Goods and Servic.....
Tags : Appellate Authority of Advance Ruling, GST on Property Tax, Water Charges, Etc
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Central Board of Direct Taxes (CBDT) signs another Bilateral Advance Pricing Agreement (APA) with subsidiary of a Japanese Company(07.03.2017)
The Central Board of Direct Taxes (CBDT) has entered into a bilateral Advance Pricing Agreement (APA) with rollback provision with a Japanese subsidia.....
Tags : Agreement, Billateral, Advance Pricing
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CBDT Enters into Five Unilateral Advance Pricing Agreement with Indian Taxpayers(29.06.2017)
Central Board of Direct Taxes (CBDT) has entered into Five Unilateral Advance Pricing Agreement with Indian taxpayers during June, 2017.
Tags : Central Board of Direct Taxes, Advance Pricing Agreements
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AAR, Gujarat: RTC Attracts 18% GST for Enabling GTA for Door to Door Delivery of Parcels(05.04.2022)
Authority for Advance Ruling, Gujarat has observed that Gujarat State Road Transport Corporation for enabling goods transport authority for door to do.....
Tags : Authority for Advance Ruling, Gujarat State Road Transport Corporation, 18% GST, Business Support Services
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Status of Norms Fixation of Advance Authorisations obtained under Self declaration basis(16.08.2018)
Attention of Trade and Industry is invited to new facility introduced by DGFT EDI division which enables exporters who obtained Advance Authorizations.....
Tags : Status, Norms Fixation, Advance Authorisations
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AAR, West Bengal: 5% GST on Composite Supply of Works Contract to Wular Authority(17.03.2021)
Authority of Advance Ruling (AAR), West Bengal has ruled that 5% Goods and Services Tax is applicable on composite supply of works contract to the Wul.....
Tags : Authority of Advance Ruling, Wular Conservation and Management Authority
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AAR, Karnataka: GST to be Paid Only on Difference in Amount on Second Hand Gold(14.07.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that Goods and Services Tax is to be paid only on difference between selling price and purchase.....
Tags : Authority of Advance Ruling, GST on Second Hand Gold
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AAR, Telangana: Ready to Eat Popcorn Attracts 18% GST Sold in Retail Packages(05.04.2022)
Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....
Tags : Authority of Advance Ruling, 18% GST, ready to eat popcorn
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AAR, Maharashtra: Professional Services Regarding Mining Operations Attract 18% GST(06.04.2022)
Authority of Advance Ruling (AAR ), Maharashtra has observed that professional, technical, and business services with regard to mining operations attr.....
Tags : Authority of Advance Ruling, Maharashtra, professional, technical, business services, 18% GST, mining operations
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AAAR, UP: No ITC Can be Claimed on 5% GST Paid on Licence Fee to Indian Railway(19.03.2021)
Appellate Authority of Advance Ruling (AAAR), Uttar Pradesh while upholding the AAR’s ruling has held that no Input Tax Credit (ITC) can be claimed on.....
Tags : Appellate Authority of Advance Ruling, GST Paid on Licence Fee to Indian Railway
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E-advance rulings (Amendment) Scheme, 2023(12.06.2023)
In exercise of the powers conferred by sub-sections (9) and (10) of section 245R of the Income-tax Act, 1961 (43 of 1961), the Central Government here.....
Tags : Advance rulings, Amendment, Scheme
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Central Board of Direct Taxes (CBDT) signs four more unilateral Advance Pricing Agreements (APAs)(07.02.2017)
The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance has entered into four more unilateral Advance Pricing Agreements .....
Tags : Agreement, Signing, Advance pricing
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AAR, Gujarat: 18% GST Payable on Mixed Supply of Instant Mix Flour of Gota or Methi Gota(23.08.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax payable on the mixed supply of Instant mix flour of Gota or Methi .....
Tags : Authority of Advance Ruling, Instant Mix Flour of Gota or Methi Gota
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Two More Advance Pricing Agreements signed by Central Board of Direct Taxes(29.12.2016)
The Central Board of Direct Taxes (CBDT) has closed the year 2016 by entering into two more unilateral Advance Pricing Agreements (APAs) today. The AP.....
Tags : Advance Pricing, Agreements, Signing of
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AAR, Kerala: Artificial Body Parts/Devices Implanted by Surgical Procedure Exempt from GST(04.11.2019)
Authority of Advance Ruling (AAR), Kerala has held that artificial body parts/devices implanted in the body by means of a surgical procedure shall be .....
Tags : Authority of Advance Ruling, GST
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ITAT, Delhi: Interest Can’t be Levied on Additional Income Declared under Modified Return(20.04.2022)
Income Tax Appellate Tribunal, Delhi has ruled that the interest under sections 234B and 234C of the Income Tax Act, 1961 for non/short payment of adv.....
Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, advance tax installment, advance pricing agreement
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AAAR, Kerala: 12% GST Payable on PVC Tufted Coir Carpet/Mat(26.08.2021)
Appellate Authority of Advance Ruling (AAAR), Kerala has ruled that 12% Goods and Service Tax payable PVC tufted coir carpet or Mat.
Tags : Appellate Authority of Advance Ruling, PVC Tufted Coir Carpet/Mat
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Indian Advance Pricing Agreement regime moves forward with signing of five UAPAs and two BAPAs by CBDT in January, 2018(07.02.2018)
The Central Board of Direct Taxes (CBDT) has entered into five Unilateral Advance Pricing Agreements (UAPA) and two Bilateral Advance Pricing Agreemen.....
Tags : Advance Pricing, Agreement regime, UAPAs, BAPAs, Signing of
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CBDT signs 5 Unilateral Advance Pricing Agreements (APAs) with Indian taxpayers raising the total number of APAs to 108(27.10.2016)
The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance entered into five (5) Unilateral Advance Pricing Agreements (APAs.....
Tags : Advance Pricing, Agreements, Signing of
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AAR, Maharashtra: 5% GST Payable on Parts of Diesel Marine Engine or Genset Supplied to Indian Navy(13.12.2021)
Authority of Advance Ruling (AAR), Maharashtra has held that 5% goods and services tax (GST) is payable on parts of diesel marine engine or genset sup.....
Tags : Authority of Advance Ruling, Parts of Diesel Marine Engine or Genset Supplied to Indian Navy
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Non-payment of service tax by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961(26.09.2016)
Whereas, the Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of Oct.....
Tags : Yoga, Advancement, Levy, Non-payment
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AAR, Tamil Nadu: Applicant Can Adopt Methods to Arrive at Value of Supply to Distinct Persons(20.01.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the applicant can adopt methods provided under Rule 28 read with Section 15 of the Centra.....
Tags : Authority of Advance Ruling, Value of Supply to Distinct Persons
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E-Rickshaw Tyres is liable to GST at the Rate of 28%: AAR(15.05.2018)
Authority for Advance Ruling (AAR) Mumbai has held that ‘ E-Rickshaw tyres ’ is classified under Tariff Heading 4011 and the rate of tax shall be at t.....
Tags : Authority for Advance Ruling, E-Rickshaw
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AAR, Gujarat: GST ITC Admissible on Bus Hired for Employees Transportation(02.05.2022)
Authority of Advance Ruling, Gujarat has observed that the Goods and Services Tax Input Tax Credit is permissible on buses hired for transportation of.....
Tags : Authority of Advance Ruling, Goods and Services Tax, Input Tax Credit, 13 passengers
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CBDT inks the 300th Advance Pricing Agreement(01.10.2019)
The Central Board of Direct Taxes (CBDT) has signed the 300th Advance Pricing Agreement (APA) during the month of September, 2019. This is a significa.....
Tags : CBDT, Advance Pricing, Agreement
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Kerala HC:Interest for Default in Payment of Advance Tax to be Levied till Revisional Order is Passed(31.01.2018)
Kerala High Court has held that if refund of advance tax is made but re-assessment leads to determination of escapement of income, such a situation ju.....
Tags : Kerala High Court, Advance Tax
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AAAR, Tamil Nadu: INOX Cannot Utilise ITC of GST Restricted u/s 17 (5) (d)(19.01.2022)
Appellate Authority of Advance Ruling (AAAR) Tamil Nadu while upholding the Authority of Advance Ruling’s Order has held that INOX cannot utilise Inpu.....
Tags : Appellate Authority of Advance Ruling, INOX, Utilization of ITC
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AAAR: 18% GST Applicable On Mango Pulp/Puree(08.03.2022)
Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) has held that 18% GST is chargeable on Mango Pulp/Puree.
Tags : Andhra Pradesh Appellate Authority of Advance Ruling, GST, Mango Pulp/Puree
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Indian Advance Pricing Agreement regime moves forward with the signing of 16 APAs by CBDT in March, 2018(03.04.2018)
The Central Board of Direct Taxes (CBDT) entered into 14 Unilateral Advance Pricing Agreements (UAPA) and 2 Bilateral Advance Pricing Agreements (BAPA.....
Tags : Advance Pricing, Agreement, Signing of
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AAR, Maharashtra: No Exemption on TDR or FSI for Construction of Commercial Apartments(12.02.2020)
Authority for Advance Ruling (AAR), Maharashtra has held that Goods and Services Tax (GST) shall be levied on the sale of Transferable Development Rig.....
Tags : Authority for Advance Ruling, Exemption on TDR or FSI
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AAR, Gujarat: Transportation of Parcels by GSRTC in Its Buses Attracts 18% GST(04.04.2022)
Authority of Advance Ruling, Gujarat has held that 18% goods and services tax (GST) is payable by the Gujarat State Road Transport Corporation (GSRTC).....
Tags : Authority of Advance Ruling, 18% GST, Gujarat State Road Transport Corporation
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Advances against Term Deposits of Non-members(01.09.2016)
Pursuant to the deliberations in the 32nd Standing Advisory Committee meeting held on December 14, 2015, it has been decided to permit SEBs to grant a.....
Tags : Term deposits, Non-members, Advances
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AAR: Activity of Fabrication of Body Building on Tippers, Trailers Attracts 18% GST(23.01.2020)
Authority for Advance Ruling (AAR), Karnataka has ordered that activity of fabrication of bodybuilding on tippers and trailers attracts 18% Goods and .....
Tags : Authority for Advance Ruling, Fabrication of Body Building on Tippers, Trailers
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AAR, Karnataka: Supply of Intermediary Export Services Taxable under Forward Charge Mechanism(03.04.2020)
Authority of Advance Ruling (AAR), Karnataka has ruled that the supply of intermediary export services is taxable under forward charge mechanism and n.....
Tags : Authority of Advance Ruling, Supply of Intermediary Export Services
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AAR, Andhra Pradesh: Car Seat Covers Attract 28% GST(12.08.2021)
Authority for Advance Rulings (AAR), Andhra Pradesh has held that the car seat covers would attract a higher tax rate of 28% goods and services tax.
Tags : Authority for Advance Rulings, Car Seat Covers
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AAAR: Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Co is Intermediary Service(28.01.2020)
Appellant Authority for Advance Ruling (AAAR), Karnataka has ruled that Pre-sale and Marketing Services by Indian Subsidiary to Foreign Parent Company.....
Tags : Appellate Authority for Advance Rulings, Pre- Sale Marketing Service
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AAAR, Maharashtra: No GST & TDS on Renting of Immovable Property to Social Justice Department(13.04.2022)
Appellate Authority of Advance Ruling, Maharashtra has observed that the renting of immovable property to the social justice department is exempt from.....
Tags : Appellate Authority of Advance Ruling, immovable property, social justice, Goods and Services Tax, Tax Deducted at Source
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AAR: Supply of Works Contract Services to Nagar Nigam Attracts 12% GST(06.06.2022)
Gujarat Authority of Advance Ruling has ruled that 12% Goods and Services Tax (GST) is payable on the supply of work contract services to Nagar Nigam.
Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Nagar Nigam
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COMPANY - Notice of NCLAT Appeal to be Served Regardless of Supply of Advance Copy of Appeal Paper Book: SC(12.03.2019)
Supreme Court has observed that stipulation of service of notice on other side, pursuant to issuance of notice by National Company Law Appellate Tribu.....
Tags : NCLAT, Notice of NCLAT Appeal, Supply of Advance Copy of Appeal Paper Book
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AAR, Maharashtra: Design and Development of Patterns is a Supply of Service(31.03.2022)
Authority of Advance Ruling ( AAR ), Maharashtra has reiterated that the activity of design and development of patterns used for manufacturing of cams.....
Tags : Authority of Advance Ruling, manufacturing camshafts, supply of service
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AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)
Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....
Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply
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AAR: Advance Ruling Cannot be Made for a Person not Registered within State(27.05.2022)
Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & .....
Tags : Authority for Advance Ruling, CGST, Territorial Nexus
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AAR: Activity Concerning Any Function Entrusted to Panchayat or Municipality, Exempted from GST(22.01.2020)
Authority for Advance Ruling, Goa has held that the activities in relation to any function entrusted to a Panchayat or Municipality are exempted from .....
Tags : Authority for Advance Ruling, Activity of Panchayats or Municipality
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AAR: GST Applicable on Supply of Waste Paper and Transportation Services Received from GTA(31.03.2020)
Authority of Advance Ruling (AAR) has held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation servic.....
Tags : Authority of Advance Ruling, Supply of Waste Paper and Transportation Services
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AAR, Kerala: GST Is Payable on Fair Trade Premium(06.04.2022)
Authority of Advance Ruling (AAR), Kerala has observed that Goods and Services Tax is payable on fair trade premium, forming part of the consideration.....
Tags : Authority of Advance Ruling, Kerala, Goods and Services Tax, fair trade premium
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AAR, Telangana: 18% GST Payable on Supply of Pulp Wood(14.12.2021)
Authority of Authority of Advance Ruling (AAR), Telangana has ruled that the 18% goods and services tax (GST) shall be payable on the supply of pulpwo.....
Tags : Authority of Advance Ruling, Supply of Pulp Wood
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AAR, Telangana: 18% GST Payable on Supply of Artwork Along with Advertisement Space(14.12.2021)
Authority of Advance Ruling (AAR), Telangana has ruled that Supply of artwork along with advertisement space amounts to supply of other advertisement .....
Tags : Authority of Advance Ruling, Supply of Artwork Along with Advertisement Space
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SC Simplifies 2018 Guidelines on Living Will/Advance Directive(06.02.2023)
Supreme Court while considering an application by the Indian Council for Critical Care Medicine, has modified directions relating to advance medical d.....
Tags : Supreme Court, Living Will/Advance Directive, Right to Die
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Hostel Service with Tariff of a Unit of Accommodation below Rs. 1000 per Day is Exempt from GST: AAR(10.05.2019)
Chattisgarh Authority of Advance Rulings has held that a provision of hostel service where the tariff of a unit of accommodation is below Rs. 1000/day.....
Tags : Chattisgarh Authority of Advance Rulings, GST
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AAR, Karnataka: No GST on Full-Time Directors’ Salary(11.05.2020)
Authority of Advance Ruling, Karnataka has clarified that if the director is an employee of the company, there will be no incidence of Goods and Servi.....
Tags : Authority of Advance Ruling, GST on Full-Time Directors’ Salary
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AAR, Karnataka: Homeowner Association Liable to Pay GST on Contributions Made by Members(12.02.2020)
Authority of Advance Ruling (AAR), Karnataka has held that the homeowner association is liable to pay Central Goods and Service Tax and State Goods an.....
Tags : Authority for Advance Ruling, Homeowner Association
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AAR, Telangana: No IGST Payable on Supply of Imported Goods on High Sea Sale Basis(04.01.2022)
Authority of Advance Ruling (AAR), Telangana has held that no integrated goods and services tax (IGST) payable on supply of imported goods on High Sea.....
Tags : Authority of Advance Ruling, Supply of Imported Goods on High Sea Sale basis
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AAR, Maharashtra: 18% GST Payable on Construction of Buildings and Civil Structures(22.02.2022)
Authority of Advance Ruling (AAR) Maharashtra has ruled that 18% goods and service tax (GST) payable on Construction of buildings and civil structures.....
Tags : Authority of Advance Ruling, Construction of Buildings and Civil Structures
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ITAT, Delhi: Interest Can’t be Levied on Additional Income Declared under Modified Return(20.04.2022)
Income Tax Appellate Tribunal, Delhi has ruled that the interest under sections 234B and 234C of the Income Tax Act, 1961 for non/short payment of adv.....
Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, advance tax installment, advance pricing agreement
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AAR, Andhra Pradesh: 18% GST Payable on Drinking Water Supply Through Mobile Tankers(17.08.2021)
Authority of Advance Ruling (AAR), Andhra Pradesh has ruled that 18% Goods and Service Tax (GST) is payable on Drinking water supply through mobile ta.....
Tags : Authority of Advance Ruling, Water Supply Through Mobile Tankers
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CBDT Notifies Constitution of Boards for Advance Rulings and Headquarters(03.09.2021)
Central Board of Direct Taxes (CBDT) has notified the constitution of the Boards for Advance Rulings and its Headquarters. The government empowered un.....
Tags : Central Board of Direct Taxes, Boards for Advance Rulings and Headquarters
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AAAR, Karnataka: 18% GST Eligible on Services Provided by Airbus Group(23.11.2021)
Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the 18% goods and services tax is eligible on services provided by Airbus Group.....
Tags : Appellate Authority of Advance Ruling, Services Provided by Airbus Group
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AAAR, Karnataka: Landfill-Pit is Civil Structure, No ITC Available(15.12.2021)
Appellate Authority of Advance Ruling (AAAR), Karnataka, has upheld the ruling of Authority of Advance Ruling holding that the landfill-pit is a civil.....
Tags : Appellate Authority of Advance Ruling, Landfill-Pit
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AAR, Gujarat: 18% GST Payable on Gota Flour, Idli Flour, Dosa Flour, Etc(23.08.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax payable on Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour.....
Tags : Authority of Advance Ruling, Gota Flour, Idli Flour, Dosa Flour, Etc
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AAR, Gujarat: 5% GST Leviable on Ammonium Sulphate Supplied for Direct Use as Fertilizers(17.12.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that 5% goods and services tax (GST) is leviable on Ammonium Sulphate supplied for direct use as .....
Tags : Authority of Advance Ruling, Ammonium Sulphate Supplied for Direct Use as Fertilizers
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AAAR: Printing Of Pamphlet/Leaflet Attracts 18% GST(08.03.2022)
Daman Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of the Authority of Advance Ruling held that printing of pamphlet/leafle.....
Tags : Appellate Authority of Advance Ruling, Supply of Service, Goods and Service Tax
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AAR, Rajasthan: Fortified Rice Kernels and Fortified Milk, Classified as ‘Otherwise Prepared’(30.01.2020)
Authority for Advance Ruling (AAR), Rajasthan has ruled that the Fortified Rice Kernels and Fortified milk are classified as ‘otherwise prepared’ and .....
Tags : Authority for Advance Ruling, Fortified Rice Kernels and Fortified Milk
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AAR, Maharashtra: 18% GST Applicable on Transformers Supplied to Indian Railways(12.02.2020)
Authority for Advance Ruling (AAR), Maharashtra has held that the ‘transformers’ supplied to Indian Railways is covered under HSN ‘8504’ and Sr. No. 3.....
Tags : Authority for Advance Ruling, Transformers Supplied to Indian Railways
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AAAR: Allocation of Salary of Head Office Employee to Branch Subject to GST(17.01.2022)
Appellate Authority for Advance Ruling (AAAR), Maharashtra says allocation of salary of a head office employee to a branch, and its recovery from ther.....
Tags : Appellate Authority for Advance Ruling, Allocation of Salary of Head Office Employee
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AAAR: No GST Leviable on Lease of Buses to Public Transport Department(23.02.2022)
Appellate Authority for Advance Ruling (AAAR), Andhra Pradesh has upheld the order of the Authority for Advance Ruling (AAR) holding that the lease of.....
Tags : Appellate Authority for Advance Ruling, Lease of Buses
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AAR: Sale of Car by Company After Using it for Business Purpose Attracts 18% GST(06.06.2022)
Gujarat Authority of Advance Ruling has ruled that 18% Goods and Services Tax (GST) is payable on the sale of a car by a company after using it for bu.....
Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Sale
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Raj. HC Asks Grandparents Seeking Minor’s Custody to Deposit Rs. 50K as Advance Litigation Cost(10.11.2022)
Rajasthan High Court while hearing a petition seeking release of their 5+ years old grandson, who is suffering from a rare disease, from alleged illeg.....
Tags : Rajasthan High Court, Advance Litigation Cost, Custody
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Online filing of requests for closure of advance authorizations(30.03.2021)
1. DGFT has revamped its IT systems to provide a paperless, contact-less, electronic interface to the exporters/importers and other stakeholders of DG.....
Tags : Online filing, Requests, Advance authorizations
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AAR, Karnataka: 18% GST Applicable on Manpower Services to City Corporation(10.08.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is payable on Manpower services like Data Entry Operator, to Ci.....
Tags : Authority of Advance Ruling, Manpower Services to City Corporation
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AAR: Input Tax Credits Can be claimed on Leased Goods Transport Vehicle(24.01.2020)
Authority for Advance Ruling (AAR), West Bengal has ruled that Input Tax Credits can be claimed in accordance with the law on the leased goods transpo.....
Tags : Authority for Advance Ruling, Input Tax Credit, Lease Goods Transport Vehicle
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AAR, Karnataka: 5% GST Payable on Outboard Motors of Marine Engines(15.02.2022)
Authority of Advance Ruling (AAR) Karnataka has ruled that 5% goods and services tax is payable on Outboard motors of marine engines and its spare par.....
Tags : Authority of Advance Ruling, Marine Engines , Fishing Vessels
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Adoption Fees Received From Adoptive Parents by Trust Exempted From GST: AAR Maharashtra(01.11.2019)
Authority of Advance Ruling (AAR), Maharashtra has ruled that, Goods and Services Tax (GST) is exempted on Adoption Fees received from Adoptive parent.....
Tags : Authority of Advance Ruling, Goods and Services Tax, Adoption Fees
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IT dues payable in advance at authorised bank branches(16.05.2016)
Advance income tax can be paid at authorised banks instead of just with the Reserve Bank of India. Of the 29 banks authorised to acceptance tax remitt.....
Tags : Income tax, advance, authorised banks
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AAR, Maharashtra: Membership Fee Collected by Club Exigible to GST(21.03.2022)
Authority for Advance Ruling (AAR), Maharashtra has ruled that the membership fee and annual subscription fee collected by a Club from its members is .....
Tags : Authority for Advance Ruling, Membership Fee
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AAR, Gujarat: No GST Leviable on Amount Representing Employees Portion of Canteen Charges(03.05.2022)
Authority of Advance Ruling, Gujarat has ruled that no Goods and Services Tax is leviable in the hands of the employer on an amount in lieu of the emp.....
Tags : Authority of Advance Ruling, Goods and Services Tax, canteen charges
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AAR, Karnataka: Govt. Timber Depots Are Not Government Department; Must Collect GST and Issue Invoice(20.01.2020)
Authority of Advance Ruling, Karnataka has ruled that the Government Timber Depots are not Government Department, thereby reverse charge mechanism wil.....
Tags : Authority of Advance Ruling, Karnataka, Government Timber Depots
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AAR, Maharashtra: 12% GST Chargeable by Sub-Contractor to Main Contractor(15.12.2021)
Authority of Advance Ruling (AAR), Maharashtra has ruled that 12% goods and services tax (GST) shall be charged by the sub-contractor to the main cont.....
Tags : Authority of Advance Ruling, Works Contract Service
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AAR, Tamil Nadu: Waste Collection Services Not Exempt from GST(18.12.2020)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the waste collection, segregation, treatment, transportation and disposal services under .....
Tags : Authority of Advance Ruling, Waste Collection Services
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ITAT, Mumbai: Interest on Delay in Payment of Advancements Charged Only on Returned Income(27.01.2022)
Income Tax Appellate Tribunal (ITAT), Mumbai has held that the interest on delay in payment of advancements shall be charged only on the returned inco.....
Tags : Income Tax Appellate Tribunal, Interest on Delay in Payment of Advancements
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AAR, Tamil Nadu: Supply of Pure Services by Rendering Consulting Services Exempt from GST(03.03.2022)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that supply of pure services by rendering Consulting Services for Programme Management and acc.....
Tags : Authority of Advance Ruling, : Supply of Pure Services
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AAR, Karnataka: 18% GST Applicable on Selling and Manufacturing of Automatic Weighing Machines(10.06.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is payable on the selling and manufacturing of Automatic Weighi.....
Tags : Authority of Advance Ruling, Automatic Weighing Machines
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AAR: 18% GST on Surface Coating on Old, Worn Out or Used Goods Received from Customers(13.12.2021)
Authority of Advance Ruling (AAR), Maharashtra has held that 18% Goods and Services Tax (GST) is applicable on activity of surface coating on old, wo.....
Tags : Authority of Advance Ruling, Surface Coating on Old, Worn Out or Used Goods
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AAR, Telangana: 18% GST Payable On The Forest Permit Fee(23.01.2023)
Authority for Advance Ruling (AAR), Telangana has observed that 18% Goods and Services Tax (GST) is payable on the forest permit fee.
Tags : Authority for Advance Ruling, Goods and Services Tax, forest
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AAAR: Head Office Adopting Value for Supply to Other Branches Outside State Eligible for ITC(14.01.2020)
Appellate Authority for Advance Ruling,Tamil Nadu has held that the Head office adopting the value for supply to other branches is eligible for Input .....
Tags : Appellate Authority for Advance Rulings, Input Tax Cedit
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AAAR, Karnataka: Manufacturer of HDPE Drums Not Eligible for Concessional Rate Tax(03.05.2022)
Appellate Authority for Advance Ruling, Karnataka has ruled that the manufacturer of High Density Polyethylene Drums are not eligible for concessional.....
Tags : Appellate Authority for Advance Ruling, High Density Polyethylene Drums
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Pay IT dues in advance at RBI or at authorised bank branches - December 2016(02.11.2016)
The Reserve Bank of India has appealed to income tax assessees to remit their income tax dues sufficiently in advance of the due date. It has also sta.....
Tags : Payment, IT dues, Advance
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AAAR, Karnataka: Advance Ruling on 18% GST Application to 'Parota' is Void Ab Initio(06.10.2020)
Appellate Authority of Advance Ruling, Karnataka has declared the ruling given by the Authority of Advance Ruling on the application of 18% Goods and .....
Tags : Appellate Authority of Advance Ruling, Karnataka, Parota
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AAR: 18% Goods and Service Tax Applicable on Entry Fee and Amusement Facility in Public Park(21.01.2020)
Authority for Advance Ruling, Rajasthan has ruled that 18% of Goods and Services Tax would apply to the entry fee and amusement facility in the public.....
Tags : Authority of Advance Ruling, Rajasthan, Entry Fee and Amusement Facility in Public Park
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Madras High Court Allows Private Unaided Institutions to Collect 40% Advance Fees(20.07.2020)
Madras High Court has allowed all unaided private institutions in the State of Tamil Nadu to collect 40% of the tuition fees as 'advance fees', based .....
Tags : Madras High Court, Advance Fees
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AAR: Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST(21.10.2022)
Authority of Advance Ruling, West Bengal has observed that the 18% Goods and Services Tax (GST) is payable on the operation and maintenance of municip.....
Tags : Authority of Advance Ruling, Goods and Services Tax, maintenance
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AAR, West Bengal: Public Health is Eligible for GST Exemption(11.03.2020)
Authority for Advance Ruling (AAR), West Bengal has held that the service of public health, sanitation, conservancy, and solid waste management is a f.....
Tags : Authority for Advance Ruling, Public Health
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AAR, Gujarat: 18% GST Payable on Supply of Functional Cattle Feed Plant(29.03.2022)
Authority for Advance Ruling, Gujarat has observed that the 18% goods and services tax is valid on supply of a functional Cattle Feed Plant, inclusive.....
Tags : Authority for Advance Ruling, Supply of Functional Cattle Feed Plant
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AAR, Tamil Nadu: PSA Medical Oxygen Generation Plant Attracts 18% GST(06.05.2022)
Authority for Advance Ruling, Tamil Nadu has ruled that Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% Goods and Service.....
Tags : Authority for Advance Ruling, Goods and Services Tax, Pressure Swing Adsorption, Medical Oxygen Generation
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AAR: Compensation Paid for Setting Up of SEZ to be Considered as ‘Supply of Services’(21.01.2020)
Authority for Advance Ruling, Goa has held that the compensation paid for setting up of Special Economic Zone (SEZ) unit will be considered as a ‘supp.....
Tags : Authority for Advance Ruling, Compensation for Setting Up of SEZ
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AAR Goa: Alcohol-Based Hand Sanitizers Attract 18% GST(15.07.2020)
Authority for Advance Ruling (AAR), Goa has ruled that there shall be no exemption on essential commodities and that the alcohol based hand sanitizers.....
Tags : Authority for Advance Ruling, Hand Sanitizers
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AAR, Tamil Nadu: Applicant Can Adopt Methods to Arrive at Value of Supply to Distinct Persons(20.01.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the applicant can adopt one of three methods to arrive at the value in respect of supply .....
Tags : Authority of Advance Ruling, Value of Supply to Distinct Persons
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AAR, West Bengal: Supplies of Composite Printing Services to Recipient Located in India are Taxable(11.03.2020)
Authority for Advance Ruling (AAR), West Bengal has held that supplies of composite printing services to a recipient located in India are taxable and .....
Tags : Authority for Advance Ruling, Composite Printing Services
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AAAR, Haryana: Cooking Cream Attracts 18% GST(16.03.2022)
Appellate Authority of Advance Ruling (AAAR), Haryana has ruled that 18% Goods and Service Tax (GST) is payable on the cooking cream.
Tags : Appellate Authority of Advance Ruling, Cooking Cream
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AAR, Karnataka: Pre-developed Computer Software Can be Treated as Goods and Attracts 5% GST(02.05.2022)
Authority for Advance Ruling, Karnataka has ruled that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% Goods .....
Tags : Authority for Advance Ruling, Goods and Services Tax, Computer Software, Goods
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AAR: Leasing & Maintaining of Industrial Gas Plant Doesn't Qualify as Job Work(11.03.2022)
Authority of Advance Ruling (AAR), Orissa has ruled that the leasing and maintenance of hydrogen and nitrogen gas plants does not qualify as job work.
Tags : Authority of Advance Ruling, Leasing & Maintaining of Industrial Gas Plant
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AAR, Gujarat: GST Applicable on Reverse Charge on Amount Paid for Reimbursement of Stamp Tax(20.04.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that the Goods and Services Tax is applicable on a reverse charge basis on the amount paid for re.....
Tags : Authority of Advance Ruling, Amount Paid for Reimbursement of Stamp Tax
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AAR, Rajasthan: GST Not Applicable to Labour Contract Services for Construction of Flats Under PMAY(30.01.2020)
Authority of Advance Ruling (AAR), Rajasthan has held that Goods and Services Tax (GST) does not apply to labour contract services for the constructio.....
Tags : Authority for Advance Ruling, GST on Labour Contract Services
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AAR, Maharashtra: 18% of GST Applicable to Supply of Foods or Drinks in Restaurant for Consumption(13.02.2020)
Authority for Advance Ruling (AAR), Maharashtra has held that 18% of Goods and Services Tax (GST) would be applicable on supply of food or drinks in t.....
Tags : Authority for Advance Ruling, Supply of Foods or Drinks in Restaurant
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AAR, Odisha: Sending of Raw Materials for Manufacture of Industrial Gas Not Job Work(30.03.2022)
Authority for Advance Rulings, Odisha has concluded that IOCL’s sending of raw materials for the manufacture of industrial gas does not qualify job wo.....
Tags : Authority for Advance Ruling, Industrial gas, Central Goods and Services Tax Act, 2017.
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AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)
Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....
Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply
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Gujarat AAAR: LNG Jetties is Not in the Nature of 'Plant And Machinery'(25.05.2022)
Appellate Authority of Advance Ruling has ruled that LNG jetties are not in the nature of "plant and machinery" and so, applicant cannot avail 'input .....
Tags : Gujarat Appellate Authority of Advance Ruling, Input Tax Credit, Plant and Machinery
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AAR: Pharmaceutical Reference Standards is Not Diagnostic Reagent, Attracts 18% IGST(22.01.2020)
Authority on Advance Ruling, Karnataka has ruled that the Pharmaceutical Reference Standards (PRS) is not a diagnostic reagent and is not covered unde.....
Tags : Authority for Advance Ruling, Pharmaceutical Reference Standards
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AAR: Building Completion and Finishing Services is Single Service Which Attracts 18% GST(20.01.2020)
Authority for Advance Ruling (AAR), Maharashtra has held that building completion and finishing services are to be regarded as a single service and no.....
Tags : Authority for Advance Ruling, Building Completion and Finishing Services
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AAR, Gujarat: Petronet’s Activity of Re-Gasification of LNG Taxable at 12%(17.12.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that Petronet’s activity of re-gasification of LNG owned by its goods and services tax (GST) regi.....
Tags : Authority of Advance Ruling, Petronet’s Activity of Re-Gasification of LNG
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AAR, Karnataka: 18% GST to Apply on Support Services for Research on Epilepsy(08.02.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is applicable on support services for research on the Preventio.....
Tags : Authority of Advance Ruling, Research on Epilepsy
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AAR, Tamil Nadu: Value of Apartments Deemed Equal to Amount Charged for Similar Apartment(10.09.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the value of construction in respect of Apartments shall be deemed to be equal to the Tot.....
Tags : Authority of Advance Ruling, Value of Apartments
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AAAR: Number of Tasks Entrusted Through Single Contract Would Not Constitute ‘Composite Supply’(16.09.2021)
Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the number of tasks entrusted through a single contract would not constitute ‘c.....
Tags : Appellate Authority of Advance Ruling, Number of Tasks Entrusted Through Single Contract
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AAAR, UP: 18% GST Applicable on Body Building, Mounting of Body on Chassis of Tippers(20.01.2022)
Appellate Authority of Advance Ruling (AAAR), Uttar Pradesh has ruled that 18% goods and services tax (GST) is applicable on body building, mounting o.....
Tags : Appellate Authority of Advance Ruling, Body Building, Mounting of Body on Chassis of Tippers
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AAR, West Bengal: No GST on Service for Collection and Disposal of Bio-Medical Waste(18.04.2022)
Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....
Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax
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AAR, Maharashtra: Supply of Online Games to Attract GST at 18%(22.12.2020)
Authority for Advance Rulings (AAR), Maharashtra has held that supply of online games, sent by an email attachment or via a secure link, to customers .....
Tags : Authority for Advance Ruling, Supply of Online Games
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AAAR, Tamil Nadu: Waste Collection Under Service Agreements Not Exempted from GST(22.04.2021)
Appellate Authority of Advance Ruling (AAAR), Tamil Nadu has ruled that Waste Collection, Segregation, Treatment, transportation, Disposal Services un.....
Tags : Appellate Authority of Advance Ruling, Waste Collection
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AAR: GST Leviable on Advisory & Management Fees Recd. in Indian Rs. for Services Provided to AIF Fund(21.06.2019)
Maharashtra State Authority for Advance Ruling (AAR) has held that GST is payable on advisory and management fee received by asessee in Indian Rupees .....
Tags : Maharashtra State Authority for Advance Ruling, GST, AIF Fund
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AAAR, Maharashtra: 18% GST Applicable on Construction of Flats to be Given on Lease(14.02.2020)
Appellate Authority for Advance Ruling (AAAR), Maharashtra has held that 18% Goods and Services Tax (GST) applies to the construction of flats to be g.....
Tags : Appellate Authority for Advance Rulings, Construction of Flats
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AAR, Telangana: ITC Can Be Availed on IGST Paid Both on Imports Intra & Inter-State Sales Authority(20.04.2022)
Allahabad High Court has observed that the Court for the reason of an application under Section 29A of the Arbitration and Conciliation Act, 1996 woul.....
Tags : Authority of Advance Ruling, Goods and Services Tax, 2017, Input Tax Credit
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AAAR, Karnataka: Renting of E-Bikes and Bicycles Taxed at Rate of 5% and 12% respectively(23.02.2021)
Appellate Authority of Advance Ruling (AAAR), Karnataka has set aside the Advance Ruling of the lower authority ruling that the renting of e-bikes and.....
Tags : Appellate Authority of Advance Ruling, Renting of E-Bikes and Bicycles
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AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)
Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....
Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works
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AAR, Tamil Nadu: Drilling of Borewells Not ‘Support Service for Agriculture’(20.01.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has held that the drilling of borewells for supply of water in agricultural land is not ‘Support Service.....
Tags : Authority of Advance Ruling, Drilling of Borewells
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Bombay HC: Assessee Required to Pay Interest Where Advance Tax Paid Less Than 75%(29.12.2021)
Bombay High Court has held that the assessee is required to pay interest where advance tax paid is less than 75% of the assessed tax in case against B.....
Tags : Bombay High Court, Interest on Advance Tax
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Maintenance of Existing Railway Tracks is Taxable at 18% GST: AAR(15.05.2018)
Authority for Advance Ruling (AAR), West Bengal has held that the works contract service of maintaining Railway Tracks as per the Letter of Acceptance.....
Tags : Authority for Advance Ruling, Railway Tracks
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AAR, West Bengal: Dismantling of Existing Sleeper and Installing New Ones Attracts 12% GST(06.05.2022)
Authority of Advance Ruling, West Bengal has held that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers for ra.....
Tags : Authority of Advance Ruling, sleeper fixings, H-Bean Steel sleepers, Goods and Services Tax
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SC: Lender Who Advanced Interest Free Loans to Finance Business Operations is Financial Creditor(30.07.2021)
Supreme Court has observed that a lender who advanced interest free loans to finance the business operations of a corporate body is a Financial Credit.....
Tags : Supreme Court, Lender Who Advanced Interest Free Loans
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Authority for Advance Ruling: Dealers Eligible for Input Tax Credit on Demo Cars(21.01.2020)
Authority for Advance Ruling, Maharashtra has held that input tax credit charged on inward supply of demo cars, which are used for demonstration purpo.....
Tags : Authority for Advance Ruling, Input Tax Credit on Demo Cars
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AAR, Telangana: ITC Can be Claimed on IGST Paid Both on Imports Intra & Inter-State Sales, Rules(20.04.2022)
Authority of Advance Ruling, Telangana has observed that Integrated Goods and Services tax paid on imports is eligible to be availed as an Input Tax C.....
Tags : Authority of Advance Ruling, Integrated Goods and Services Tax, Input Tax Credit
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AAAR, Kerala: GST Payable on Amount Received as Reimbursement of Discount or Rebate from Castrol(26.08.2021)
Appellate Authority of Advance Ruling (AAAR), Kerala has ruled that Goods and Service Tax (GST) is payable on Amount received as reimbursement of disc.....
Tags : Appellate Authority of Advance Ruling, Reimbursement of Discount or Rebate from Castrol
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AAR, Telangana: 18% GST Payable on Supply of Pulp Wood(14.12.2021)
Authority of Authority of Advance Ruling (AAR), Telangana has ruled that the 18% goods and services tax (GST) shall be payable on the supply of pulpwo.....
Tags : Authority of Advance Ruling, Supply of Pulp Wood
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RBI Authorises Select Bank Branches to Collect Advance Tax(16.08.2016)
Reserve Bank of India (RBI) has authorised various bank branches, including those of SBI, ICICI, HDFC Bank, PNB and Bank of Baroda, to collect income .....
Tags : Reserve Bank of India, Advance Tax
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AAR, Rajasthan: Education and Training in Practices of Yoga Attracts 18% GST(03.03.2022)
Authority of Advance Ruling (AAR), Rajasthan has ruled that 18% of Goods and Service Tax (GST) is payable on education and training in physical, menta.....
Tags : Authority of Advance Ruling, Practices of Yoga
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AAR: Go-karts' Are Not Roadworthy, Can't be Registered as Motor Vehicles With RTO(25.08.2022)
Karnataka Authority of Advance Ruling (AAR) has held that Go-karts can’t be registered as motor vehicles with RTO and therefore not classifiable as "m.....
Tags : Authority of Advance Ruling, Go-Karts, Customs Tariff Act
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AAR, Gujarat: 18% GST on Mosquito Repellent ‘Aayudh-Mosx’(15.01.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax shall apply on mosquito repellent ‘Aayudh-Mosx’.
Tags : Authority of Advance Ruling, ‘Aayudh-Mosx’
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AAR, Karnataka: 5% GST on Marine Engine and Spare Parts for Fishing Vessel(20.12.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that 5% goods and services tax (GST) marine engine and its spare parts be supplied for fishing .....
Tags : Authority of Advance Ruling, GST on Marine Engine
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AAR, UP: CSR Expenses Incurred in Course of Business Eligible for Input Tax Credit(12.04.2021)
Authority for Advance Ruling (AAR), Uttar Pradesh has ruled that the corporate social responsibility expenses are incurred by a company in the course .....
Tags : Authority for Advance Ruling, CSR Expenses
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Ker. HC: Criminal Practice Rules not in consonance with Technological Advancements of Present Times(04.10.2023)
Kerala High Court has observed that Rule 184 of Criminal Rules of Practice, 1982 ought to be amended and provision should also be made for digitizing .....
Tags : Kerala High Court, Criminal Practice Rules, Technological Advancements
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AAR, Maharashtra: 18% GST Payable on Reshelling of Old Sugar Mill Rollers(27.10.2021)
Authority of Advance Ruling (AAR), Maharashtra has ruled that 18% goods and services tax payable on Reshelling of old Sugar Mill Rollers.
Tags : Authority of Advance Ruling, Reshelling of Old Sugar Mill Rollers
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AAR, Maharashtra: Composite Supply of Works Contract Not Covered Under Term Earth Work(19.04.2022)
Authority for Advance Ruling, Maharashtra has observed that the composite supply of works contract is not covered under the term Earth Work.
Tags : Authority for Advance Ruling, contract, Earth Work
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Odisha AAR: 18%GST Applicable on Construction of Faculty Quarters in IIT, Bhubaneshwar(29.12.2020)
Odisha Authority of Advance Ruling (AAR) has ruled that 18% Goods and Services Tax applicable on the construction of the Director’s Bungalow and the c.....
Tags : Odisha Authority of Advance Ruling, Construction of Faculty Quarters in IIT, Bhubaneshwar
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AAAR, Karnataka: Appeal Against Advance Ruling May be Made Within 30 days(23.02.2021)
Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that advance ruling may be appealed before the Appellate Authority within a period o.....
Tags : Appellate Authority of Advance Ruling, Appeal Against Advance Ruling
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AAR, Telangana: 18% GST Payable on Supply of Artwork Along with Advertisement Space(14.12.2021)
Authority of Advance Ruling (AAR), Telangana has ruled that Supply of artwork along with advertisement space amounts to supply of other advertisement .....
Tags : Authority of Advance Ruling, Supply of Artwork Along with Advertisement Space
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AAR, Gujarat: Apple And Malt Cola Fizzy Attracts 28% GST And 12% GST Compensation Cess(29.04.2022)
Authority of Advance Ruling, Gujarat has observed that 28% Goods and Services Tax and 12% GST Compensation Cess are due on Apple and Malt Cola Fizzy.
Tags : Authority of Advance Ruling, 28% Goods and Services Tax, 12% GST, Compensation Cess, Apple, Malt Cola Fizzy
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AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed(21.10.2022)
Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transportin.....
Tags : Authority of Advance Ruling, input tax credit, goods and services
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Authority for Advance Ruling: No Service Tax on Payments to Expats Working in Local Arms of MNCs(21.12.2015)
Authority for Advance Ruling has said that payments to expats working in India for local arms of multinationals by the foreign parent won't attract se.....
Tags : Authority for Advance Ruling , multinationals, service tax
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AAR, Madhya Pradesh: Goods Supplied Under Turnkey Contract, Not to be Included in Value of Contract(13.03.2020)
Authority of Advance Ruling (AAR), Madhya Pradesh has ruled that goods supplied under a turnkey contract, where there are multiple independent contrac.....
Tags : Authority for Advance Ruling, Turnkey Projects
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AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST(19.04.2022)
Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of.....
Tags : Authority of Advance Ruling, liquidated, Central Goods and Services Tax, State goods and Services Tax Acts, exigible
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AAAR upholds Order confirming GST Levy on Brand Fee and Reimbursement Expenses(12.12.2018)
Appellate Authority of Advance Ruling (AAAR) while upholding the order of AAR held that brand owner is liable to pay 18 percent Goods and Services Tax.....
Tags : Appellate Authority of Advance Ruling, Goods and Services Tax
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AAR, Maharashtra: Supply of Online Games to Attract GST at 18%(22.12.2020)
Authority for Advance Rulings (AAR), Maharashtra has held that supply of online games, sent by an email attachment or via a secure link, to customers .....
Tags : Authority for Advance Ruling, Supply of Online Games
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AAR, West Bengal: No GST on Composite Supply of Crushing Food Grains and Delivery of Crushed Grains(14.02.2020)
Authority for Advance Ruling (AAR), West Bengal has held that the composite supply of crushing the food grains belonging to the State Government and d.....
Tags : Authority for Advance Ruling, Composite Supply of Crushing Food Grains and Delivery of Crushed Grains
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AAR, West Bengal: No GST on Service Provided to State Government for Collection and Disposal of Bio-M(18.04.2022)
Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....
Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax
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AAR, Tamil Nadu: No GST Exemption on Operation of High Quality Treated Drinking Water Plant(22.04.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that no Goods and Services Tax exemption is available on operation and maintenance of high qua.....
Tags : Authority of Advance Ruling, High Quality Treated Drinking Water Plant
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CBDT Notifies Revised Form 3CE for APA Seeking Taxpayer Identification Number of AE(20.06.2017)
Central Board of Direct Taxes (CBDT) has notified revised Form 3CE for Advance Pricing Agreements (APAs) wherein furnishing of Taxpayer Identification.....
Tags : Central Board of Direct Taxes, Advance Pricing Agreements
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AAR, Maharashtra: Laboratory Medical Equipment Not to be Sold to Distributor at Concessional Rate(13.02.2020)
Authority of Advance Ruling (AAR), Maharashtra has ruled that manufacturers of laboratory medical equipment are not eligible to concessional Goods and.....
Tags : Authority for Advance Ruling, Laboratory Medical Equipment
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AAAR, Haryana: 18% GST Payable on Pizza Topping as Pizza Topping is Not Pizza(15.03.2022)
Appellate Authority of Advance Ruling (AAAR), Haryana has held that 18% Goods and Service Tax (GST) is payable on pizza topping as pizza topping is no.....
Tags : Appellate Authority of Advance Ruling, Pizza Topping
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AAR, Maharashtra: GST Payable on Composite Supply of Work Contract Involving Earth Work(15.04.2022)
Authority of Advance Ruling (AAR), Maharashtra has ruled that goods and services tax (GST) is payable on the composite supply of work contracts involv.....
Tags : Authority of Advance Ruling, Composite Supply of Work Contract
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AAR, Tamil Nadu: Tamarind Inner Pulp Not Exempted from GST as Not Agricultural Produce(22.04.2021)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the tamarind inner pulp without shell and seeds is not exempted from Goods and Services T.....
Tags : Authority of Advance Ruling, Tamarind Pulp
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AAAR, Maharashtra: Subscription & Admission Fees to Rotary Club Not Liable to Goods and Services Tax(05.02.2020)
Appellate Authority for Advance Ruling (AAAR), Maharashtra has ruled that the amount collected as membership subscription and admission fees by Rotary.....
Tags : Appellate Authority for Advance Rulings, Subscription & Admission Fees to Rotary Club
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AAR, Maharashtra: Co-Op Housing Society Not Eligible for ITC Where Replacement of Existing Elevator(13.02.2020)
Authority for Advance Ruling (AAR), Maharashtra has held that Goods and Service Tax (GST) paid by any co-operative housing society on the maintenance .....
Tags : Authority for Advance Ruling, Replacement of Existing Elevator
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AAAR, Maharashtra: No Legislative Intent to Tax Water for General Purposes(06.04.2022)
Appellate Authority for Advance Ruling, Maharashtra has observed that no legislative intent to tax water for general purposes and holds Tertiary Treat.....
Tags : Appellate Authority for Advance Ruling, Maharashtra, no legislative intent, tax water, GST exemption, Tertiary Treated Water
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AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)
Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....
Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works
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AAR, West Bengal: ‘Phytotherapy’ is Not Exempted Under GST(24.03.2020)
Authority of Advance Ruling (AAR), West Bengal has ruled that the ‘phytotherapy’ is not exempted under Goods and Service Tax (GST) and so it needs to .....
Tags : Authority of Advance Ruling, Phytotherapy
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AAR, Andhra Pradesh: Services Provided by TSCCL are Exempted Services(16.07.2020)
Authority of Advance Ruling (AAR), Andhra Pradesh has ruled that services provided by Tirupati Smart City Corporation Limited (TSCCL are exempted serv.....
Tags : Authority of Advance Ruling, Tirupati Smart City Corporation Limited
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AAR, Andhra Pradesh: Coaching Classes Not Eligible to Seek GST Exemption(10.08.2020)
Authority for Advance Ruling, Andhra Pradesh has clarified that the coaching classes are not eligible for exemption under Goods and Services Tax Act, .....
Tags : Authority for Advance Ruling, Coaching Classes
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AAR, Gujarat: Combined Wire Rope Not Integral Part of Fishing Vessel; Attracts 18% GST(14.10.2022)
Authority of Advance Ruling, Gujarat has observed that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with.....
Tags : Authority of Advance Ruling, Goods and Services Tax, fishing net
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AAR, West Bengal Affirms Newtown Kolkata Development Authority as ‘Local Authority’(11.03.2020)
Authority of Advance Ruling (AAR), West Bengal has affirmed that Newtown Kolkata Development Authority (NKDA) is a ‘Local Authority’ and is entitled t.....
Tags : Authority for Advance Ruling, Newtown Kolkata Development Authority
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AAAR, Maharashtra: No GST Payable on Sewage Treatment Plant(12.04.2022)
Appellate Authority of Advance Ruling, Maharashtra has observed that sewage treatment plants are exempted from the Goods and Service tax.
Tags : Appellate Authority of Advance Ruling, sewage treatment plants, goods and service tax
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AAR, Tamil Nadu: 12% GST applicable on ‘Nizam Pakku’(10.11.2020)
Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the Goods and Service Tax (GST) at the rate of 12% is applicable on ‘Nizam Pakku’.
Tags : Authority for Advance Ruling, ‘Nizam Pakku’
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AAR, Tamil Nadu: 12% GST on Solar Pump Controller for Solar Submersible Pump Application(06.05.2022)
Authority for Advance Ruling, Tamil Nadu has observed that 12% Goods and Services Tax Applicable on Solar Pump Controller for Solar Submersible Pump A.....
Tags : Authority for Advance Ruling, Goods and Services Tax, 12%, Solar Pump Controller
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AAR, Maharashtra: 5% GST on Supply of MDEs and Parts Exclusively to Shipyards or Indian Navy(02.08.2021)
Authority of Advance Ruling (AAR), Maharashtra has ruled that 5% Goods and Service Tax on supply of MDEs and parts exclusively and directly to shipyar.....
Tags : Authority of Advance Ruling, Supply of MDEs
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ITAT: Normal Business Advances Not in Nature of ‘Loan’ are Not Deemed Dividend(21.01.2020)
Income Tax Appellate Tribunal, Delhi has held that the transaction where advance is received in the normal course of business and which is not taken a.....
Tags : Income Tax Appellate Tribunal, Business Advances, Deemed Dividend
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AAR: Payment of Equated Yearly Installments and Interest on Delayed Payment Is Exigible To GST(01.04.2022)
Authority for Advance Ruling, Telangana has observed that payment of Equated Yearly Installments made under Annuities Model, including interest on del.....
Tags : Authority for Advance Ruling, Equated Yearly Instalments, GST
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AAR: No GST on Transfer of Going Concern Service(31.05.2022)
West Bengal Authority for Advance Ruling (AAR) has held that transfer of going concern service is a supply and attracts NIL rate of GST.
Tags : Authority of Advance Ruling, GST, Service
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AAR, Tamil Nadu: Ready-to-Cook Powdered Mix Taxable at 18%(09.08.2021)
Authority for Advance Ruling, Tamil Nadu has stated that ready-to-cook dosa, idli, porridge mix, etc sold in powdered form are taxable at 18%, even th.....
Tags : Authority for Advance Ruling, Ready-to-Cook Powdered Mix
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AAR: No ITC Available for Supply of Goods and Services for Civil Work and External Development Work(22.01.2020)
Authority for Advance Ruling (AAR), Rajasthan has held that Input Tax Credit (ITC) is not available for supply of goods and services which are used fo.....
Tags : Authority for Advance Ruling, Input Tax Credit on Supply of Goods and Services for Civil Work and External Development Work
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AAR, Karnataka: 12% GST Applicable on Street Lighting Activity, Not Eligible for Exemption(03.04.2020)
Authority of Advance Ruling (AAR), Karnataka has ruled that a 12% goods and services tax is applicable to street lighting activity and is not eligible.....
Tags : Authority of Advance Ruling, Street Lighting Activity
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AAAR, Karnataka: IGST Applicable on Online Tests Scored After Human Intervention(01.12.2020)
Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the Integrated Goods and Service Tax (IGST) is applicable on online tests score.....
Tags : Appellate Authority of Advance Ruling, Online Tests Scored After Human Intervention
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SC Sets Aside Order Reading Down Advance Notice Condition For Broadcasters(29.09.2021)
Supreme Court has set aside an interim order passed by the Madras High Court in a writ petition filed by some broadcasters/FM Radios challenging Rule .....
Tags : Supreme Court, Advance Notice Condition For Broadcasters
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Authority for Advance Rulings Denies Tax Exemption Under India-Mauritius Treaty(28.02.2020)
Authority for Advance Ruling has denied any benefit of the India-Mauritius tax treaty under which the applicable rates are a bit lower. The Authority .....
Tags : Authority for Advance Ruling, Tax Exemption Under India-Mauritius Treaty
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Advance Discharge Voucher(12.07.2016)
The Insurance Regulatory Authority of India tightened instructions for life insurers that issue advance discharge vouchers.
It now require.....
Tags : Advance discharge, life insurance, payment
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AAAR: Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST(25.01.2023)
Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has observed that hospitals must pay 5% Goods and Service Tax (GST) when administering th.....
Tags : Appellate Authority for Advance Ruling, Goods and Service Tax, hospitals
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AAR: Activity of Bus Bodybuilding is Supply of Goods and Services Depending on Principal Supply(07.12.2021)
Authority of Advance Ruling (AAR), Uttar Pradesh has ruled that activity of bus body building is supply of goods and services depending on the princip.....
Tags : Authority of Advance Ruling, Activity of Bus Bodybuilding
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AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)
Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....
Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax
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AAR, Gujarat: GST Applicable on One-Time Long Term Lease Premium Payable by Jinmangal Corporation(11.11.2020)
Authority of Advance Ruling (AAR), Gujarat has ruled that Goods and Service Tax (GST) is applicable on one time long term lease premium payable by Jin.....
Tags : Authority of Advance Ruling, Jinmangal Corporation
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CBDT Signs Advance Pricing Agreements (APAs) to Usher in Certainty in Taxation.(06.08.2015)
In an effort to usher in certainty in taxation, the CBDT signed a further two Advance Pricing Agreements (APA) with multi-national companies. It has s.....
Tags : advance pricing agreements, cbdt
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Non-Residents Need to Furnish Unique Number in Advance Ruling Forms: CBDT(18.07.2018)
Central Board of Direct Taxes (CBDT) has amended the Form for Advance Ruling wherein it was mandated that the non-residents have to furnish their uniq.....
Tags : CBDT, Advance Ruling, Forms
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Telangana HC: Investigation Post Filing Application No Bar for Applicant to Seek Advance Ruling(30.08.2022)
Telangana High Court has held that the investigation post-filing of the application would not debar the applicant from seeking an advance ruling.
Tags : Telangana High Court, Advance Ruling, Investigation
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AAR, Gujarat: Advance Ruling Cannot be Used to Nullify Inquiry Proceedings(06.10.2021)
Authority for Advance Ruling (AAR), Gujarat has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry procee.....
Tags : Authority for Advance Ruling, Advance Ruling
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AAR: GST Payable on Services of Boarding and Lodging Facility for Officials of Municipal Corporation(03.01.2022)
Authority of Advance Ruling (AAR), Telangana has held that the goods and services tax (GST) payable on services of boarding and lodging facility for o.....
Tags : Authority of Advance Ruling, Boarding and Lodging Facility for Officials of Municipal Corporation
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AAR, Karnataka: 18% GST Payable on Income Earned Through Guest Lectures(17.02.2022)
Authority of Advance Ruling (AAR), Karnataka has ruled that 18% goods and services tax is payable on Income earned from conducting guest lectures.
Tags : Authority of Advance Ruling, Income Earned Through Guest Lectures
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AAR, Gujarat: 18% GST on Non-Woven Bags Manufactured Through Non-Woven Fabric(15.01.2021)
Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Services Tax shall apply on non-woven bags manufactured through non-woven fabr.....
Tags : Authority for Advance Ruling, Non-Woven Bags
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AAR, Maharashtra: GST on Electricity and Water Charges Reimbursable in Nature(20.12.2021)
Authority of Advance Ruling (AAR), Maharashtra has held that goods and services tax (GST) payable on Electricity charges and Water charges as per met.....
Tags : Authority of Advance Ruling, GST on Electricity and Water Charges
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AAR: GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent(23.01.2023)
Authority for Advance Ruling (AAR), Karnataka has observed that a pure agent is not liable to pay Goods and Services Tax (GST) on reimbursement of com.....
Tags : Karnataka Authority for Advance Ruling, Goods and Services Tax, compensation
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Madhya Pradesh HC Directs CBI Probe Into Theft of Machine From RRCAT, Indore(29.05.2017)
Madhya Pradesh High Court has directed a CBI investigation into theft of a machine from Raja Ramanna Centre for Advanced Technology, Department of Ato.....
Tags : Madhya Pradesh High Court, Raja Ramanna Centre for Advanced Technology
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AAR Kerala : Distributors Liable to Pay GST on Additional Discount Reimbursed(17.01.2020)
Authority for Advance Ruling, Kerala has ruled that the distributors are liable to pay Goods and Service Tax and are also eligible to avail Input Tax .....
Tags : Authority on Advance Ruling, Goods and Service Tax on Additional Discount Reimbursed
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AAR, Karnataka: TDS Applicable on Services Purchased as Innovative Ideas to Minimize Cost(11.06.2021)
Authority of Advance Ruling (AAR), Karnataka has ruled that the Tax Deducted at Source (TDS) is applicable on all services purchased on account of inn.....
Tags : Authority of Advance Ruling, Services Purchased as Innovative Ideas to Minimize Cost
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AAR, Telangana: Dwelling Units Falling Under PMAY Scheme Attracts Concessional GST Rate(19.10.2021)
Authority of Advance Ruling (AAR), Telangana has ruled that dwelling units falling under Pradhan Mantri Awas Yojana (PMAY) scheme attract Concessional.....
Tags : Authority of Advance Ruling, Dwelling Units Falling Under PMAY Scheme
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AAAR, Karnataka: 18% GST Payable on Supply of Vouchers(04.01.2022)
Appellate Authority of Advance Ruling (AAAR), Karnataka while upholding the Authority of Advance Ruling (AAR)’s ruling held that 18% Goods and Service.....
Tags : Appellate Authority of Advance Ruling, Supply of Vouchers
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AAR, Telangana: Liquidated Damages Recovered for Delay in Completion of Project Attracts 18% GST(22.02.2022)
Authority for Advance Ruling (AAR), Telangana has ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement c.....
Tags : Authority for Advance Ruling, Liquidated Damages
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Applicability of provisions of Para 2.20 of HBP, 2015-20 on Advance Authorisations issued under 2009-2014, FTP(25.04.2018)
1. This office has received a request for clarification regarding the date of applicability of provisions of para 2.20(d) of HBP 2015-20 on the Advanc.....
Tags : Provisions, Applicability, Advance Authorisations
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AAR, West Bengal: 12% GST Applicable on Contract for Dredging of Wular Lake(09.02.2021)
Authority of Advance Ruling (AAR), West Bengal has ruled that 12% Goods and Services Tax is applicable on contract for the dredging of Wular Lake, obs.....
Tags : Authority of Advance Ruling, Contract for Dredging of Wular Lake
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DGFT Extends Export Obligation Period of Specified Advance and EPCG Authorisations(24.09.2021)
Director-General of Foreign Trade (DGFT) has notified the extension of the export obligation period of specified Advance and Export Promotion Capital .....
Tags : Director-General of Foreign Trade, Obligation Period of Specified Advance and EPCG Authorisations
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NCLT, Delhi: Advanced Deposit Towards Licence Fee Considered as Operational Debt(25.01.2022)
National Company Law Tribunal, Delhi has held that advanced deposit towards license fee would be considered as an Operational Debt and issuance of not.....
Tags : National Company Law Tribunal, Advanced Deposit Towards Licence Fee
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AAAR: Powdered Form of Ready to Cook Mixes Attracts 18% GST(28.02.2022)
Appellate Authority for Advance Ruling (AAAR), Tamil Nadu has held that powdered form of ready to cook branded products such as idly-dosa mix, tiffin .....
Tags : Appellate Authority for Advance Ruling, Ready to Cook Mixes
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