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.
12% IGST payable on ‘diagnostic & laboratory reagents’ imported & supplied
GST on setting up of Wet Limestone FGD plant and operation & maintenance
18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
GST on Part Recovery of transport facility provided to employees
GST leviable on reimbursement of electricity and water charges and to be included in value of supply
CNG Dispenser falls under Chapter Heading 841311 of GST Tariff
GST benefit not available to ‘Sunha Darshan Museum’ run by a business entity
GST on road cutting charges paid to JNN on behalf of Jaipur Smart City Limited
No Job work involved in mere leasing & maintenance of plant
ITC eligible to the extent of machine foundation only
GST on Selling of space for advertisement in print & Other media
GST payable on renting of temporary residential rooms to devotees
18% GST Payable on pulp wood & Falls under HSN Code 4403
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.
