Authority For Advance Ruling


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

Exempts Railway siding construction for private cos.; Public carriage of passenger / goods inconsequential

AAR extends service tax exemption on construction of railway sidings (tracks) for private companies, under Notification No. 25/2012-ST; Rejects Revenue’s argument that out of two types of railwa...View More

Job-work not exempt where principal-manufacturer avails excise duty exemption on final product

AAR denies service tax exemption on job-work proposed to be undertaken in the factory of principal-manufacturer, under Notification No. 25/2012-ST; Notes that said Notification, as amended vide Notifi...View More

Clinical Pharmacology / Research on formulations provided by overseas customers, taxable in India 

AAR holds that Clinical Pharmacology and Clinical Research activities proposed to be undertaken in respect of formulations provided by customers located outside India, shall be liable to service tax i...View More

Grants SAD exemption on imported refrigeration / food service products absent industrial consumer sale 

AAR grants exemption from SAD on import of refrigeration / food services products for sale to individual dealers, industrial consumers or retail consumers, under Notification No. 21/2012-Cus; Notes th...View More

Freight margin towards outbound shipment non-taxable, but inbound transport liable w.e.f June 2016 

AAR rules on applicability of service tax on freight margin recovered from customers towards outbound and inbound shipment of goods; Holds that in case of outbound shipment, service tax would be exemp...View More

Rules on excisability of various activities proposed by Amazon for wholesale operations

AAR rules on the question of whether various activities proposed to be undertaken by Amazon in respect of purchased goods under its B2B wholesale trading operations in India, would amount to ‘ma...View More

Trademark, business-support fees to Group Co. taxable, independent from third-party goods import 

AAR holds that payment of trademark license fee and sales & business support fee by H&M Hennes & Mauritz Retail Pvt. Ltd (Indian applicant) to operational Head Office Co. of H&M Group,...View More

Processing steel scraps of various grades / composition into ‘blended scrap’ constitutes “manufacture”

AAR holds that processing of steel scrap of different and variable composition into ‘blended steel scrap’, would amount to “manufacture” u/s 2(f) of Central Excise Act; Observe...View More

 Activity of crushing coal before supply not 'manufacture' absent new product therefrom

AAR holds that process of crushing coal before supplying to customers does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Observes that even after crushing the imported coal o...View More