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.
CAAR ruling on classification of networking device & passive antennas
Unpreserved & Unprocessed dried Pumpkin Seeds kernels classifiable under CTH 12129990
Optoma X400LVe projectors classifiable under sub-heading 85286200
PAMAS liquid particle counters classifiable under CTH 90275090
GST payable on services provided by Club to its Members against monthly contribution
GST on sale of developed land
GST payable on membership subscription & admission fees received by Club
AAR allows ‘Apras Polymers and Engineering Co. Pvt. Ltd.’ to withdraw application
AAR allows ‘Apras Irrigations Systems Limited’ to withdraw application
GST payable on electricity charges recovered on actual cost basis from residents by company providing services of residential apartments
AAR cannot admit application on question not coming within the purview of Section 97(2)
No GST on recovery of amount towards Top-up & parental insurance premium from employees
GST registration not required by Trust if engaged in charitable activities
ITC not available to Co-op Housing Society on works contract service by contractor for repairs, renovations & rehabilitation works
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.
