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.
AAC Bricks Not Classifiable as Ceramic Products Due to Low Firing Temperature: Gujarat AAR
AAR Gujarat Allows ITC on Construction of Concrete Tower Supporting VCV Lines for EHV Cable Manufacturing
Black Mineral Water Taxable at 5% in Absence of Sugar & Flavouring
GST AAR Allows ITC on Inputs & Services Used for Setting Up CCV Tower for Cable Manufacturing
Access to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR
Bakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR
CAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC
Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu
GST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu
Fan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu
No Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu
Enteral Nutrition Product Not Beverage Due to Lack of Refreshment or Hydration Use: CAAR Mumbai
GST on Coaching Classes Upheld as Taxable Due to Non-Recognition as Educational Institution
Electric Bus Rentals Taxable at 18% Not 5%: GST AAR Gujarat
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.
