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.
UK CAMPA falls under State Government category under CGST Act, 2017
Value of rent free space, free water & electricity will form part of value of supply
GST on ‘coal rejects’ whose invoice is raised upon washery/job-worker
Annual operation & maintenance of compactor and hook loader for lifting & removal of garbage is a composite supply of goods & services
Shifting of electrical utilities cannot be regarded as road construction services
GST rate and HSN Code of industrial safety belt and harness
GST exempt on training programmes approved by NSDC
GST exemption on pre & post Examination services – AAR refers matter to AAAR
GST on actual electricity & water charges collected by Lessor – AAR refers matter to AAAR
AAR cannot interpret meaning of ‘Geographical limit of Hyderabad’
GST on GTA services in respect of Cotton seeds (Banaula)
Advance ruling cannot be given if application Fees not paid in full
No ruling on Advance Ruling application if requisite fees not paid
Advance Ruling application without payment of requisite fee not valid
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.
