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.
Value of supply includes interest or late fee or penalty for delayed payment
18% GST payable on ‘Ready to Eat’ popcorn sold in retail packages
Person not making or proposing to make any supplies of goods or services cannot apply for Advance Ruling
AAR Telangana cannot pass ruling for Place of Supply Outside Telangana
18% GST payable on Transportation of Parcels by GSRTC in its Buses
GST on execution of works contract services for Nuclear Power Project
Advance ruling application cannot be admitted on questions already pending or decided
5% GST payable on solvent Extracted spent Earth oil
GST on Supply of Manpower for preparation and serving of spot Electricity Bills’
5% GST payable on administering of COVID-19 vaccination by hospitals
GST on services for right to use minerals including its exploration & evaluation
TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs
GST on Security Services rendered to various sites of Municipal Corporations
Agreeing to obligation to do an act amounts to supply of services
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.
