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.
IGST paid on imports is eligible to be availed as ITC both on intra & inter-state sales
GST applicable on Liquidated damages for delay in performance of contract
GST on dismantling & installation of sleepers for Railways
AAR Maharashtra allows Rich Products and Solutions Pvt Ltd to withdraw application
GST exempt on work of ‘Shaheed Dwar’ at Banjarawala, Dehradun
GST not payable under RCM on commission paid to Overseas Commission Agent
Actual Transaction value includes escalated value for GST payment
GST on Support Services in support to mining
AAR cannot give ruling on supply made before filing of application
AAR Maharashtra allows Hindoostan Mills Limited to withdraw application
Versa Solar Pump Drive classifiable under CTH 8504
GST on used/second hand gold jewellery or ornaments- No Ruling by AAR due to lack of details
18% GST applicable on PSA Medical Oxygen Generation Plant
5% GST leviable on Composite supply of works contract of earth work of Central railways
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.
