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.
TASL Gujarat cannot file advance ruling for project to be executed by TASL Bengaluru
SUG is indispensable part of taxable value for Re-gasification service
No ruling can be given in absence of failure to produce key elements: AAR Telangana
GST on Composite Supply of hospital construction works for Govt Entity
GST on Composite supply of Residential construction works for Govt Entity
GST on Royalty, MMDR, DMF Fund & Reserve Price paid directly to Government
AAR Maharashtra allows Karve Institute of Social Service to withdraw application
Installation services for illumination of roads cannot be construed as Construction Services
Service to AIIMS by way of Entrance examination is exempt from GST
GST on construction of rail infrastructure facilities
Concessional GST rate of 0.75% on construction applies to promoter & not to sub-contractor
AAR cannot give ruling based on incomplete & inconclusive documents submitted by applicant
AAR cannot give ruling on supply supposed to have been completed
Applicant is an intermediary if acts as a conduit between a Company & its customers
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.
