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.
Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address
Rubber Mixture Classifiable Under 40028090 Due to Absence of Prohibited Additives: CAAR Mumbai
Plant Extract Classifiable as Medicament Due to Therapeutic Use & Processing: CAAR Mumbai
CAAR: Classification of Polymer Sheet Goods Under 3921 Tariff Headings
Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification
Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan
Customs Exemption Allowed Without Correlation for Non-Sensitive Inputs but Subject to DFIA Conditions
Advance Ruling Rejected as preserved areca nuts Classification Issue Already Settled by HC
Battery Components Classified as Parts Due to Essential Function: CAAR Delhi
Injection Moulding Classification Upheld Due to Integrated Polymer Processing Function
Automotive Brake System Classifiable as Accessory Due to Non-Essential Nature: CAAR Mumbai
EV Communication Device Classifiable as Data Transmission Equipment Due to Core Functionality
Poultry Feed Premix falls Under Heading 2309 Due to Specific Animal Feed Use: CAAR Mumbai
No CAAR Decision on E-Scooter Parts Classification After Application Withdrawal
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.
