Courts: Advance Rulings
Read latest advance rulings and appellate advance rulings on GST, Customs and other tax matters covering classification, taxability, ITC, valuation and exemptions.

Fresh Isabgol Seeds Exempt from GST as They Remain Unprocessed After Harvest: AAR Gujarat

GST AAR Rejects Hotel ITC Plea as Enforcement Proceedings Were Already Pending

PP Packing Boxes Classifiable Under HSN 39231090 as They Are Plastic Packing Articles: West Bengal AAR

Laundry Soap Not Eligible for 5% GST as It Is Distinct from Toilet Soap

Rose Water Taxable at 18% GST Because It Was Not Recognised as Puja Samagri

18% GST applies on Temple Hair Collection Licence Due to Commercial Activity

Advance Ruling Application Under GST Disposed as Withdrawn on Applicant’s Request

GST Payable on Foreign Director’s Commission as Service Treated as Import of Service

Kerala AAR Rejects GST Advance Ruling Plea Due to Hypothetical Queries

Kerala AAR Grants GST Exemption on Inpatient Ayurvedic Services

GST on Used Gunny Bags at 5% Because Reusable Bags Not Treated as Scrap: Kerala AAR

GST on Member-Facilitator Transactions: Kerala AAR Rejects Plea Due to Prior Adjudication

No GST Under RCM on Honorarium Paid to Temple Board Members as They Are Not Directors: Kerala AAR

No Advance Ruling on SEZ Invoice Endorsement Issue as Questions Fall Outside Section 97
Advance Rulings is TaxGuru’s consolidated archive of advance ruling decisions covered across applicable tax and regulatory frameworks. The collection includes GST advance rulings and appellate advance rulings dealing with classification, taxability, applicable rates, input tax credit, exemptions, valuation and other eligible questions, as well as Customs advance rulings on classification, valuation, exemptions, notifications and related matters. Taxpayers, businesses, importers, exporters and professionals can use this category for broader advance-ruling research, while dedicated AAR, AAAR, CAAR and State-wise categories provide more focused access.
