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 payment of road tax/registration fees, insurance premium in the course of Leasing of vehicle

AAR has no jurisdiction to admit questions relating to refund of tax

ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’

GST on coal handling and Distribution charges

GST on project management consultancy services to Vedanta Limited

12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus

GST on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

AAR cannot give ruling on issue already decided by any Authority

Applicant cannot be treated as fair price shop if not supplying to ration card holders: AAR

AAR explains meaning of Fair Price Shop

AAR reject application as question raised in the application was pending

GST on design & development of patterns used for manufacturing of camshafts for Overseas Customers

GST on services to State Government for collection & disposal of bio-medical waste

AAR Telangana cannot give ruling in respect of Supply in Maharashtra
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.
