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.
Tag: Advance Ruling
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).
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.
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.
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 Simplifies Process for Advance Ruling Applications
Discover how the CBDT's recent amendment simplifies advance ruling applications by eliminating the mandatory digital signing requirement.
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.