Advance Ruling - question raised without any further information ...

GST

December 12, 2022

Advance Ruling - question raised without any further information or documents - The answer to the question can only be given after considering the underlying facts. If no records. bills. tender documents or correspondence. or agreement which govern the transaction or any document whatsoever related to transaction being undertaken or proposed to be undertaken is produced, it is not possible to comprehend the transaction. Hence. there is no other alternative. but to hold that the answer to the question cannot be given in the absence of proper details. - AAR

View Source

← Previous Next →

Advance Ruling - question raised without any further information ...

GST

December 12, 2022

You may also like:

Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling...

Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for...

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Appeal against the question which was not answered by the AAR - The question of taxability having been rejected by the lower Authority albeit incorrectly, without any...

Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

Classification of supply - composite supply or not - arrangement for overhaul and repair of engines - It is observed that the Tender is for one Work Order comprising of...

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

Validity of advance ruling - revenue appeal - though the Appellant has informed that there are several alerts issued against the said firm by department and that they...

Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the...

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that...

Quick Updates: