Search Results for Tag : Advance rulings

Notifications & Circulars

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

News

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

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

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

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

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

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

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