News Flash
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick 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