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 support services for water transport vessels in Indian Territory
GST on supply of U-Bolt and Front Spring Bolt made up of Steel
GST on supply of components of Pneumatic Conveying System on High Sea Sales basis
Transformers not forms part of WOEG and are leviable to GST @ 18%
Construction for promotional business oriented activities not eligible for concessional GST rate
Only a supplier can file an application for advance ruling: AAR Maharashtra
Transfer of business by way of merger of two GST registrations amounts to Supply
GST Payable on transfer of business if transfer is not as going concern
AAR cannot give ruling on issues already decided in audit proceedings
Determination of place of supply, is beyond the scope of advance ruling
GST on computer software supplied to public funded research institutions
RTO taxes & Insurance premium will form Part of Sale Value under MVAT Act, 2002
Benefit of concessional rate of GST on Works Contract for Excavation Work
GST on work contract for Earth Work such as Excavation for Tunnel etc
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.
