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.
School building for use by State Government for education cannot be considered a commercial building
Fire Station cannot be considered a commercial building: AAR
GST on Composite supply of works contract involving predominantly earth work
Supply of Bus body building on chassis owned by customer is supply of Service
GST on free of cost bus transport facilities provided to employees
AAR cannot substitute word ‘CGST Rules’ for ‘Notification’ referred in section 97(2)(b)
GST on employees portion of 3rd Party canteen charges
Employer’s Share in Employee Refreshments Not Taxable as Supply of Services: AAR Gujarat
AAr can give ruling only on supply being undertaken or proposed to be undertaken
Recipient of Services cannot apply to know SAC & GST rate: AAR
‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’
GST AAR Telangana allows Swan Environmental Private Limited to withdraw application
GST on supply of supply of fortified rice to different Rice Millers
GST AAR Telangana allows Deccan Club, Hyderabad to withdraw application
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.
