Seeking advance rulings on the supplies made in the past ...

Authority Confirms Jurisdiction for Advance Ruling on Continuous Activity Related to Past Supplies.

November 11, 2019

Case Laws GST AAAR

Seeking advance rulings on the supplies made in the past supplies - The activity on which the Applicant sought an advance ruling is a continuous activity and pronouncing an order on such activity shall be within the jurisdiction of the “Authority”.

View Source

← Previous Next →

Seeking advance rulings on the supplies made in the past ...

Authority Confirms Jurisdiction for Advance Ruling on Continuous Activity Related to Past Supplies.

November 11, 2019

Case Laws GST AAAR

You may also like:

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

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

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...

The applicant had suppressed material facts from the Authority for Advance Ruling by mis-declaring that the issue was not pending in any other proceedings, when in fact,...

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...

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...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that...

Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the...

CESTAT Mumbai analyzed the case involving 'API supari' to determine the rate of duty and the applicability of Advance Ruling u/s 28J of Customs Act, 1962. The tribunal...

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

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...

Scope of Advance Ruling application - Since the petitioner has not paid GST @ 18% and appears to be contesting the aforesaid notice, therefore, the issue is treated to...

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Quick Updates: