The Karnataka Government has constituted an Appellate Authority for Advance Ruling for Goods and Services Tax. The Appellate Authority consists of two members - The Principal Chief Commissioner & The Commissioner of Commercial Taxes. This

In a partial relief to the Kasturba Health Society, the Bombay High Court remanded the issue back to the Maharashtra AAR as proper facts were not considered. The question raised by the petitioner-society was as

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan.in during the previous week from July 10th to July

Considering the frequency of orders passed by the Advance Ruling Authorities ( AAR ) of different States and the confusions made by them over the applicability of tax under the GST regime, the Central Government

The Goa State Government, last week notified the establishment of Advance Ruling Authority under the current Goods and Services Tax (GST) regime. A Notification issued on 2nd January 2018, said that  Goa Authority for Advance

The Central Board of Direct Taxes (CBDT) has amended the e-advance rulings of 2022 vide notification no. S.O. 2569(E) issued on 12th June 2023. The new amendment rules are called the e-advance rulings (Amendment) Scheme,

The Appellate Authority for Advance Ruling (AAAR), Telangana, has recently, held that the sub-contractors are not eligible for exemption under GST in the case of pre and post examination services educational institutions. The aforesaid observation

The Maharashtra Appellate Authority for Advance Ruling (AAAR) has recently modified the ruling of the Authority for Advance Ruling to hold that the design and development of patterns used for the manufacture of camshafts is

The Rajasthan Bench of the Authority for Advance Ruling (AAR) has recently rejected an advance ruling application with respect to which supplies were already being undertaken and Goods and Services Tax (GST) was already being

The new Goods and Services Tax ( GST ) regime set a good example for using technological innovations to make the system more tax-friendly. Recently, the Advance Ruling application filed before the Authority for Advance

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during the previous week from May 1 to May

An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given by the

The Central Board of Direct Taxes (CBDT) on Wednesday notified the constitution of the Boards for Advance Rulings and its Headquarters. The government empowered under sub-section (1) of section 245-OB of the Income-tax Act, 1961

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan.in during the previous week from July 24th to August

The Maharashtra Appellate Authority for Advance Ruling ( AAAR ) has held that recipient of services cannot seek advance ruling u/s 95(a) of CGST Act,2017 The appellant M/S Romell Real Estate Private Limitedhaving undertaking certain