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.
AAR ruling on admissibility of input tax credit can be sought by supplier only
No GST on amount of employee’s portion of canteen charges recovered
GST on services by branch office to head office and vice versa
GST on income from Renting of Warehouse to store Agricultural Produce
18% GST applicable on liquidated damages for non-performing of an act
No GST on red gram dall supplied in secondary packing in 50 kg bag to AP State Civil Supplies Corporation
GST exempt on services of spraying of agrochemicals at agricultural land
GST on supply of scientific & technical instruments – AAR allows application withdrawal
Sugarcane juice classifiable under tariff item 20098990 & 12% GST applicable
18% GST payable on Civil contract services to IIT Madras
IGST rate on supply of Mattress to any Hostel of Educational Institutions
Fuel is an integral component of motor vehicle hire services and attracts GST.
Interpretation of law with respect to doctrine of mutuality is not mandated to Advance Ruling Authority
Mahara Jyothi edible RBD Palmolein oil classifiable under HSN 15119020
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.
