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 milling of food grains into flour for distribution under Public Distribution System
GST not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to state government
GST on marine engines pertaining to HS code 8407 and its spare parts
Issue of Utilisation of ITC of credit lying in one GSTIN against other not fall in scope of AAR
No IGST payable on high sea sales
Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903
No export under GST if place of supply is within India
In absence of proper details & substantiating documentary evidences advance ruling cannot be given
Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan
Supply of coaching services with Books, Uniforms etc attracts 18% GST
AAR application filed after completion of service rejected
5% GST Payable on Soya husk: AAR Madhya Pradesh
GST on supply of Aluminium Foil Type Winding Inverter Duty Transformer for solar project
GST on composite supply of Lisa/Resin, from Chir/Pine trees located on forest
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.
