Authority For Advance Ruling
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’
...View More 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 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 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 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 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
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