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.

No GST payable on accommodation service provided below INR 1000

GST not leviable on free of cost supply during warranty period

GST on supply of services relating to sale or purchase of rice

GST on building of Body of buses

GST on Functions Entrusted to Municipalities and to Panchayats

ITC not admissible on construction of immovable property used for business

ITC on hiring of bus with seating Capacity of more than 13 person for transportation of employees

GST applicable on Centage Included in total value of work done

Himsa Plus Oil Classifiable under Chapter heading 3305.90

GST on reimbursement of Employee Provident Fund & ESI

AAR cannot admit application on questions raised as a recipient of service

Mahindra Splendour CHS liable to pay GST on contribution received from members

AAR Maharashtra allows ‘Yazaki India Pvt. Ltd.’ to withdraw application

ITC of GST paid on Motor cars of seating capacity not exceeding 13
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.
