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.

KTBS not State Government or educational institution for GST

GST on services to Karnataka Secondary Education Examinations Board

GST on Services to Bangalore Water Supply & Sewerage Board

No GST on cleaning & sweeping of lawns services to Horticulture Dept

Advance ruling application not maintainable on issue pending before Authorities

Amusement Park ride karts cannot be classified as Motor Vehicle

CAAR ruling not obtained by fraud or misrepresentation of facts not merit to be declared void

Classification of Lithium Ion Cell for use in manufacture of LED Emergency Bulb/Light

Exemption from BCD & IGST with respect to import of cable laying vessel

‘Indra Smart Pro’ EVSE merits classification under subheading 85371000

GST on fabrication & mounting of Tanker & Tripper on chasis

ITC eligible on receipt of direct services from same line of business

No GST on canteen service charges collected from employees under contractual agreement

GST rate on supply of design and construction of Road Service
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.
