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 chargeable on thermal based fogging machine

GST on Bus air-conditioning system inclusive of Rooftop unit, compressor & installation kit

ITC not eligible to ‘Myntra’ on vouchers & subscription packages procured from third party vendors

Kingfisher Radler merit classification as carbonated beverages of fruit drink

GST on PMC/PMCS services to State Urban Development Authority

ITC not eligible on inputs/input services procured for promotional scheme

18% GST applicable on works contract services to Uttar Pradesh Jal Nigam

GST not applicable on consideration received on sale of residential site

18% GST payable on construction work contract services to UP Jal Nigam

AAR Telangana allows MED Equipments to withdraw application

Project on which development charges are collected by CMDA falls within Chennai Metropolitan area

No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery

GST applicable on Common Area Electricity charges collected on actual basis by RWA

Classification of Air Conditioners in CKD/SKD condition
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.
