Authority For Advance Ruling
AAR holds that registration, insurance and handling charges received and paid on behalf of customer of motor vehicle are includible in ‘sale price’ thereof in terms of Section 2(25) of Mah
...View More 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 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 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 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 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 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 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 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 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’
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