No GST Exemption for O&M Services to Municipalities: WB AAR
WB AAR rules that O&M services of municipal machinery are taxable under GST and not exempt under Entry 3 or 3A of Notification 12/2017-CT (Rate).
Category: Rulings
Security Services to Govt Hospitals GST Exempt: WB AAR Ruling
WB AAR rules that security/scavenging services supplied to Government hospitals qualify as pure services; exempt from GST under Notification No. 12/2017.
BMRCL GST AAR Ruling (KAR ADRG 30/2025) Explained
BMRCL GST AAR ruling (KAR ADRG 30/2025) explains why BMRCL is not a Government Authority and why its concession activity is taxable.
CCI Dismisses Alleged Tie-in/ Dominance by Cholamandalam MS
CCI has issued an order in case involving allegations of abuse of dominance/vertical restraints against Cholamandalam MS General Insurance/Central Bank of India,
Delhi HC Upholds Rs 285 Cr Penalty on GST Consultant for Aiding Fake ITC Fraud
Delhi High Court upholds ₹285 crore penalty on a GST consultant for aiding fake ITC fraud, clarifying scope of Section 122(1A) and writ limits.
NCLAT Reduces Google’s CCI Penalty to Rs 217 Crore
NCLAT modifies CCI's penalty on Google for Android market practices to ₹217 Cr. Learn which dominance abuse findings were upheld and overturned regarding GPBS and Play Store policies.
Handbook of Procedures at Board for Advance Rulings, India
Explore India's Income-tax Advance Rulings framework with the help of comprehensive guide. Understand legal provisions, procedures, and tax predictability.
CBDT Simplifies Process for Advance Ruling Applications
Discover how the CBDT's recent amendment simplifies advance ruling applications by eliminating the mandatory digital signing requirement.
e-Advance Rulings Scheme, 2023: Incorporation of ‘Majority Rule’
Discover how the incorporation of 'majority rule' by the e-advance rulings (Amendment) Scheme, 2023 ensures fair decisions in cases of differing opinions among the Board Members.
CBDT notifies the ‘e Advance Rulings Scheme 2022’, as part of ‘Faceless Schemes’
CBDT has taken yet another initiative under the 'faceless schemes' and has notified the 'e Advance Rulings Scheme 2022', applicable from 18/01/2022.