The AAAR, Andhra Pradesh in the case of M/s Saddles International Automotive & Aviation Interiors (P.) Ltd., held that motor vehicle parts or accessories to be classified under heading 8708 as they are suitable for use solely or principally with motor vehicles of Headings 8701-8705.
The AAAR, Chhattisgarh in the case of M/s Brindavan Agrotech (P.) Ltd., held that the Fortified Rice Kernels is made by using the milling process, is covered under Chapter 11 of the Customs Tariff Act, 1975.
Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR
The AAAR, Chhattisgarh, in the case of Dongarmal Jain, held that the Rejected/Damaged paddy is one that can’t be consumed by human beings as it is not fit for human consumption. Therefore, it would not fall under seed quality and should be placed under HSN 1006 10 90.
The Tamil Nadu AAAR, in the case of M/s. Faiveley Transport Rail Technologies India Limited held that the delay in filing the appeal by the Appellant beyond the normal time limit of 30 days is condoned in terms of proviso to Section 100(2) of the CGST Act if sufficient cause is proved.
The Gujarat Appellate Authority for Advance Ruling has clarified that flour mixes containing additives attract an 18% Goods and Services Tax (GST) as they fall under a class of food preparations for which a lower tax rate is not specified in the law.
The delectable Malabar Parota will taste even better with the Kerala High Court ruling that the popular flatbread will attract GST at 5 per cent and not 18 per cent. With this the court has turned down order by the State’s Authority of Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR).
The Rajasthan AAAR, in In re ION Exchange (India) Ltd., upheld the Ruling dated September 15, 2021 the AAR for Rajasthan, classifying the services provided by the Appellant under an Engineering, Procurement, and Construction (EPC) contract with M/s Vedanta Limited under SAC Heading No. 9954.
The AAAR, Maharashtra, in matter of M/s Chep India Private Limited [Order No. MAH/AAAR/DS-RM/02/2023-24 dated June 05, 2023] held that…
The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated…
