News Flash
  • OM dated 12.12.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period upto 2008 Click here
  • Promotion/Posting/Transfer order of Group 'A' officers of CRCL Click here
  • Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 issued. -Click here -Click here
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at www.nacenkanpur.gov.in)
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click here
View all

Orders

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on
which Advance
Ruling was sought

Order  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

9.

M/s Oracle India pvt. limited,

3rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported hardware products as per deductive  methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

 

Mr. J.K.Batra,

(Member)

 

Mr J.Khosla,

(Member)

8.

M/s Oracle India private limited,

3rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported spare parts of hardware products as per constructed cost methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

 

Mr. J.K.Batra,

(Member)

 

Mr. J.Khosla,  (Member)

7.

1. The Commissioner of Customs,Air Cargo Complex, Sahar, Mumbai - 400 095.

2. The Commissioner of Customs (Import), New Custom House, Ballard Estate, Mumbai - 400 001.

In the matter of

M/s Guthy Renker Marketing Pvt. Ltd New Delhi- 110 019.

Original Applicant:

A wholly owned subsidiary Indian company of which the holding company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius ] is a foreign company.

Misc. Petitions by the Commissioners requesting for recall of the order passed under section 28-I (2) of the Customs Act.

Order No. AAR/Cus/04/2009

Dated 18.09.2009

Hon'ble

Mr. Justice

P. V. Reddi, Chairman and

Mr. J.K. Batra Member

6.

M/s Paradise International
Room No.22, 2nd Floor, Gopal Market,
Bhagirath Palace,
Delhi - 110 006.

A resident who has claimed that it  is setting up a joint venture with a non-resident

(a) "Whether the components namely Outer Shell (comprising 4 sub-parts) proposed to be imported for manufacture of Torch Light would attract Anti- Dumping Duty under Notification No. 125 / 2003 - Cus. dated 13.08.2003, wherein Anti Dumping Duty has been imposed on the Non Brass Metal Flash Light (in compact and SKD condition)?

Order No. AAR/08/Cus/2008
Dt.14.10.2008
 

Hon'ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and

Mrs. Chitra Saha, Members
 

 

5

P.T.C. Switchgear

Village Moginand,

Nahan Road,

Kala- Amb

Distt. Sirmour (HP)

           

 

A resident proprietorship company

 

 

Order No.

AAR/04(Cus)

/2006

dt.02.11.2006

 

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

 

Application rejected for not making good defects / deficiencies i.e. for non-compliance.

 

4

Innoviti Embedded Solutions Pvt. Ltd.

503 & 504, Oxford Chambers,        Rustam Bagh Main Road,

Kodihally, Bangalore India - 560 017

A resident  private limited company

Classification of certain items under Customs Tariff Act 1975.

Order No.

AAR/03 (cus.)

/2006

dt.28.09.2006

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

Dr. B.A. Agrawal,  Member

Application rejected as "withdrawn".

3

M/s Dell (India) Private Ltd, Bangalore

A Wholly owned subsidiary of M/s Dell International Inc. USA

Whether the pre-loaded software onto the computer hardware can be classified under CTH 85.24 at "nil" rate of duty under Sr. No. 157 of Notif. No. 21/2002-Cus dated 01.03.2002

 Order No.
AAR/ 02 (Cus)./2005
dt. 18.01.2005

Hon'ble Mr. Justice

 S.S.M. Quadri, Chairman

 Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

2

M/s A-Tex (India) Private Ltd, New-Delhi

A resident Indian Co. setting up a joint venture with a foreign Co.

Rectification of mistake in Ruling No. 01/2004

Order No. AAR/Cus./07/ 2004 dt. 25.11.2004

 

Hon'ble Mr. Justice

 S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

1

M/s Bharti Teletech Ltd., Delhi.

A resident Indian Co. setting up a joint venture with a foreign Co.

Applicability of Notfn.
No. 21/2002-Cus. Dated 01.03.2002 on 'R.F. Engine (Populated PCB) on import and Classification of Capacitors, Diodes  etc.

AAR/Cus./
04/2004 dt. 03.08.2004.

Hon'ble Mr. Justice

 S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

Application withdrawal allowed

 

Advance Ruling

Sr. No. Name of the Applicant Status of the Applicant Question(s) on
which Advance
Ruling was sought
Order  No. and date Ruling Passed by Remarks
1 2 3 4 5 6 7
1 M/s Shonkh Technologies International Ltd, Mumbai. A resident
Indian Co. setting up
a joint venture with a foreign Co.
Whether the process
of embossing Unique
Vehicle registration
number on already
manufactured blank
number plates amounts to manufacture

Order No. AAR(CUS)/
R-01-03/2004 dt. 23.02.2004

 

Hon'ble Mr. Justice S.S.M. Quadri, Chairman 

Dr. K.N. Chaturvedi, Member

Mr. Somnath Pal, Member

 
2 M/s Crystal Interior Products, Surat.

A resident
Indian Co. setting up
a joint venture
with a

foreign Co.

 

Classification of Iron
& Steel products,
mostly kitchen/ table
wares  whether classifiable
under Ch.7323.90 or 7326.19

Order No. AAR/CE/05/ 2004
dt. 12.10.2004

 

Hon'ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 
3 M/s Imerys NewQuest(I) Pvt. Ltd,Pune A resident Indian Co. setting up a joint venture with a foreign Co Classification of
'Wet Ground Calcium
Carbonate Products'
under C. Excise Tariff and admissibility of
credit of C. Excise
duty paid or
deemed to have been
paid on the goods used in the manufacture of the excisable products.

Order No.

AAR/CE/06/

2004 dt. 26.10.2004

 

Hon'ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

Application withdrawal allowed.

 

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on
which Advance
Ruling was sought

Order  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

1

M/s Mc Donald"s (I) Pvt. Ltd, Mumbai.

Wholly owned subsidiary of a foreign Co.

Applicability of Service Tax
on agreements essential for franchise Services prior to the
date of introduction of Service Tax i.e. 1st July, 2003.

Order No.AAR(ST)/ R02-04 dt.23.02.2004

 

Hon'ble Mr. Justice

S.S.M. Quadri, Chairman

Dr. K.N. Chaturvedi, Member

Mr. Somnath Pal, Membe

 

2

Mr. Jason James Clemens, New Delhi.

A foreign national proposing to set up a joint venture with
a resident or non-resident

Leviability of Service Tax on the 'Secondary Services' which are consumed/merged in the process
of providing 'Primary Services' by
an exporter

Order No. AAR/ST/08/ 2004 dt.30.11.2004

 

Hon'ble Mr. Justice

S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

3.

M/s. Google Online India Private Ltd. (GIPL)

1st Floor, No.3 Vittal Mallya Road,
Bangalore - 560001

                                               

 

Wholly owned subsidiary of M/s Google International LLC,USA

"Whether the activity of providing/selling space for advertisement on 'Google Website' as proposed to be carried out by the applicant and as detailed in Annexure 1 of this application, is classifiable under any of the below mentioned heads of taxable services or as any other taxable service enumerated in Chapter V of the Finance Act, 1994:

(i)   Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994).

(ii)   Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994).

(iii)  Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994).

(iv)  Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)" 

Order No. AAR/ 1/2006

dt. 29.08.2006

 

Hon'ble Mr. Justice

 S.S.M. Quadri, Chairman

 

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

Order on an application filed under regulation 18 of the Authority for Advance Rulings

( Customs, Central Excise and  Service Tax) Regulations, 2005.

Original Ruling No.

AAR/30/

2005 dt.. 13.12.2006

4.

Pfizer Limited,
Pfizer Centre, Patel Estate,
S.V. Road, Jogeshwari (W),
Mumbai- 400102.

 

A  joint venture Indian company

"Which clause in Section 65 to the Chapter V of the Finance Act, 1994 will be applicable to the supply of technical know-how, for the purposes of classification, since the same is not classifiable under clause (55a) for Intellectual Property Services?"

Order No. AAR/02(ST)/2006

Dt. 29.08.2006

Hon'ble Mr. Justice
 S.S.M. Quadri, Chairman 

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

 

5.

M/s IJM (India) Infrastructure Limited
606-607, Bhandari House 91,
 Nehru Place
New Delhi-110019

 

Claimed to be a wholly owned subsidiary of a foreign company.

Whether the Civic Centre Construction Work awarded by the MCD is liable to service tax under section 65(105)(zzq) read with section 65(25b) of the Chapter V of Finance Act, 1994

Order No. AAR/05(ST)/2006

dt.09.11.2006

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

 

Dr. B.A. Agrawal,  Member

 

6.

M/s Sunbeam Auto Limited
38/6, KM Stone,
Delhi-Jaipur Highway
Narsingpur  
Distt. Gurgaon - 122001
(Haryana)

                                                           

 

A resident limited company

1. The price received by the Company are delivered prices (inclusive of freight cost where freight cost is to be borne by the company).  Whether service tax paid on such outward freight is Cenvatable and is allowable to be set off against the Excise duty/service tax liability of the company.

2.  Similarly whether the Service Tax paid by the Company on freight in respect of goods supplied to customer at Chennai which are transshipped at Chennai and subsequently delivered from the godown to the customer is CENVATABLE when the price of goods is inclusive of freight meaning thereby price paid by Customer is delivered price to the customer.

Order No.

AAR/06(ST)/2006

dt.05.12.2006

 

Hon'ble
Mr. Justice
 S.S.M. Quadri, Chairman

 

 

 

7.

M/s Orissa Chrome Export and Mining Company Limited

A-65/1, Nayapalli

Bhubaneswar-751012

Orissa

 

A resident limited company

 

1. Whether the service tax liability can be imposed upon the service availer like us who is engaged in the manufacturing and Exporting and  is availing Services  like transportation of goods through roads from the transport service provider during the course of our trade and commerce of export.

2. As we are exclusively involved in the 100% export, whether   we are end for exemption / Waiver / tax holiday from the service Tax.

3. Is it correct to hold that we are end for the benefits of the    provisions of rule 3(1) (iii) of export of Service rules, 2005 as              transportation services are provided  to us in relation to ourbusiness or commerce and the ultimate recipient of those    services are located outside India?

4. Is it correct to hold that all the activity, incidental and ancillary, facilitating the export shall also fall within the ambit of export and enjoy the same benefits as are available to the Export?

Order No. AAR/07(ST)/2006
dt. 14.12.2006

 

Hon'ble Mr. Justice
 S.S.M. Quadri, Chairman

 

 

 

8.

M/s Arisaig Partners (India) Pvt. Ltd., Mumbai-400039 

A wholly owned subsidiary Indian company of which the holding company is a foreign company.

"Whether investment research and advisory services proposed to be provided by AP India to the overseas entity fulfill the eligibility conditions provided in the Export of Services Rules, 2005 (as amended), which have been introduced by Notification No. 9/2005-S.T.dated March 3,2006?"

Order No.AAR/06(ST)/2007

Dt.17.04.2007

Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and  Mrs. Chitra Saha, Members

 

9-10

1. M/s GSPL India Transco Ltd, Gandhinagar - 382010

 

2. M/s GSPL India Gasnet Ltd, Gandhinagar - 382010

Subsidiary of Gujrat State Petronet Limited, which is a subsidiary of Gujarat State Petroleum Corporation Limited, Public Limited Company.

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on pipes and valves by the manufacturer against the Applicant's output service tax liability under the taxable service category of "transport of goods through pipeline or conduit?

Order No. AAR/ST/02- 03/2012

Dt.30.03.2012

Hon'ble

Mr. Justice

 P.K. Balasubramanyan, Chairman;

Mr. Y.G. Parande, Member

 

11-12

1. M/s GSPL India Transco Ltd, Gandhinagar - 382010

 

2. M/s GSPL India Gasnet Ltd, Gandhinagar - 382010

Subsidiary of Gujrat State Petronet Limited, which is a subsidiary of Gujarat State Petroleum Corporation Limited, Public Limited Company.

Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC Contractor/other construction contractors and other service providers (except for service tax paid vis a vis construction services for the civil works package for building the pipeline substations) against the Applicant's output service tax liability under the taxable service category of "transport of goods through pipeline or conduit"

Order No. AAR/ST/04-05/2012

Dt.30.03.2012

Hon'ble

Mr. Justice

 P.K. Balasubramanyan, Chairman;

Mr. Y.G. Parande, Member