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.

GST on construction of Police Station, houses under PM Awas Yojana & Smart City project

GST on Bio-mining & scientific closure services of legacy wastes at dumpsite to Municipal Corporation

18% GST applicable on combination of solar inverter & battery

GST on supply of services for printing on duplex board

GST exempt on composite supply of service by way of milling of food grains into flour

GST on composite supply of services by way of milling of food grains into flour to Food & Supplies Department

GST on Supply of services for cultivation, planting & nurturing of fruit trees

18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only

Recipient of of goods or services or both cannot seek advance ruling

Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

Advance ruling cannot be given on applicability of GST on Donation

No GST on Service of educating & training farmers related to agro forestry

GST on parts & accessories suitable for use solely with hearing aids

GST rate depends on nature of activity performed & not on form of agreement
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.
