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.
AAR Gujarat Allowed ITC as Machinery Foundation Qualifies as Plant & Machinery
AAR Odisha Denied Advance Ruling as GST Exemption Issue Already Pending Before HC
GST Applicable on Capital Contribution of Leasehold Property Due to Supply of Service: AAR Odisha
Crushing & Sizing of Limestone Not Manufacture as No New Product Emerges: AAR Odisha
No Concessional Duty on PCBA & Mobile Parts Scrapped in Manufacturing: CAAR
GST on Pooja Oil Fixed at 5% Due to Classification as Inedible Vegetable Oil Mixture
GST Applicable on Canteen Charges as Salary Deduction Qualifies as Consideration
Employee Facility Recoveries Taxable Under GST as Qualifies as Supply of Services
Printing Treated as Service When Content Not Owned: AAR Imposes 18% GST
GST Applies on Employee Transport Due to Nominal Charges Recovered: AAR Maharashtra
GST applies on Subsidized Canteen & Transport Recoveries: AAR Maharashtra
GST on Employee Canteen Recoveries Upheld as Taxable Due to Consideration Element
No Ruling on ITC Claim for Commercial Property Used for Leasing After Withdrawal
No Ruling on GST Rate on Hair Bands & Beads After Applicant Withdraws Plea
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.
