Authority For Advance Ruling


‘Cement Solvent Solution’ neither ‘pipe fitting’ nor 'industrial input'; taxable at 12.5%

Maharashtra AAR holds that ‘Cement Solvent Solution’ is not classifiable as “pipe fitting” under Schedule Entry C-29 to MVAT Act (taxable at 5.5%) and hence, cannot be treated ...View More

Warehoused goods cleared to license-holders taxable, not "sale in course of import"

AAR holds that sale of imported goods to license-holders from a customs bonded warehouse located in Maharashtra does not constitute ‘sale in the course of import’ u/s 5(2) of CST Act,...View More

Rejects classification of cosmetics, shampoo, hair-oil as "Drugs"; Taxes at residuary rate

AAR holds that cosmetics & skin, hair, teeth care products are not “Drugs” falling under Schedule Entry C-29(a) of MVAT Act, thus taxable at residuary rate of 12.5% under Schedule E;&n...View More

Pest control involves transfer of property in pesticides, taxable as 'works contract'

AAR holds that pest control involves transfer of property in pesticide formulations (chemicals) and hence, liable to tax as ‘works contract’ under MVAT Act; The term “goods” as...View More

Classifies 'microcellular rubber sheets' as "industrial-inputs"; Rejects 'commercial parlance', construes Notification strictly

AAR holds that ‘Microcellular Rubber Sheets (Armaflex)’ covered by CETH 4008 1110, are taxable as “industrial inputs & packing materials” @ 5.5% under Schedule Entry C-54, ...View More

'Soil testing kit', not an ‘agricultural machinery’, taxable under residuary entry at 12.5%

AAR rules on classification of ‘soil testing kit’, said kit meant for estimating parameters of soil, which helps to recommend doses of fertilizers, not classifiable as ‘agr...View More

Extends concessional duty on aircraft imported for charter to related companies / employees' use

AAR extends concessional customs duty benefit under Notification No. 12/2012-Cus on import of aircraft by non-scheduled operator’s permit holder (applicant company) for use by employees / direct...View More

Exempts temporary leased import of broadcasting equipment; Adopts Chartered-Engineer's Certificate for valuation

AAR holds that import of Broadcasting Equipment on temporary lease basis, will be eligible for customs duty exemption in terms of Notification No. 27/2002-Cus as amended by Notification No. 27/2008-Cu...View More

Bundled service of obtaining sanction before individual house construction, exempt from tax

AAR rules on taxability of constructing single residential house on an individual’s plot, holds that same is exempt from service tax in terms of Notification No. 25/2012-ST; Notes Revenue’...View More

Fundraising by share subscription from prospective members of club, liable to service-tax

AAR holds that money / contribution received by company against shares from prospective members for raising funds to establish a luxurious club, shall be liable to service tax under Finance Act; Notes...View More