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.
18% GST rate applicable on supply of Services to Uttar Pradesh Jal Nigam
Eco-friendly expandable paper wrap (honeycomb paper for wrapping) falls under HSN 48239013
GST on welding, painting, etc. of rail lines/tracks
GST on composite works contract services supplied to UPJN
GST on affiliation provided by Kota University to its constituent colleges
AAR rejects Advance ruling application filed without payment of requisite fees
Right to use of parking space with sale of apartments is not a composite supply
GST on health care services to senior citizens at their door step
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’
Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value
GST @12% leviable on contract w.r.t. construction of new railway sidings
Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910
Housing Board established by the government is a ‘Government Authority’
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.
