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.

Steel Authority of India Ltd. (SAIL) is a ‘Government Entity’ for GST purpose

No GST on Hostel Accommodation Charges if charge per Hostel Seat not exceeds Rs. 1000 per day

No GST liability on movement between two units working under same GSTIN

GST on Hostel Fees- AAR not given ruling for want of details

18% GST on Training & Awareness Programmes on Fire Prevention & Emergency

AAR rejects advance ruling application as applicant was not a supplier

CAAR ruling on classification of Tello/AGRAS T16/Mavic Air 2/Dji Mini 2/hantom 4 Pro drone

‘Clear Float Glass’ with absorbent layer on only one side merit classification under subheading 70051090

18% GST on Fans used in Poultry House for Air circulation

GST on transfer of business by Airport Authority of India to Adani

Recipient of Supply cannot file Advance Ruling application under GST

No GST on Services by Security Manager located outside India for Subscription to Secured Notes placed in USA

Fire safety product trolley classifiable under HSN 84131990

GST on conference and exhibition conducted by ISCCM
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.
