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.
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
Display assembly/module merit classification under Sub-heading 85249100
Video projector classifiable under headings 85286900
Classification for Import of Dump Trucks for off-highway use in CKD form for exemption
CAAR allows TPuS method for goods to be imported from related party suppliers
5% GST payable on custom milling of paddy
GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips
AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him
Supply of Pencils Sharpener with Pencils is Mixed Supply
Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’
Afforestation of plants by charitable trust is exempt from GST
No ruling by AAR if Applicant fails to submit sufficient documents
No GST exemption on Treated Water’ obtained from CETP
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)
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.
