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 allows Rotary Club of Bombay Sea Face to withdraw application

GST payable on services provided by Airtel to GHMC

GST: AAR cannot give ruling on value for levy of IGST on imports

GST on documentary services including picture of testimony / documentary videos to Govt departments

Separate GST registration need not be obtained at the place of importation

ITC eligible on services for Operation & Maintenance of Vessels

5% GST applicable on packed & branded Pushti: Karnataka AAR

No GST on Transportation Services by Rail on Eggs/hatcheries

Concessional GST rate on supply of HDPE Drums for use by manufacturer of Ethyl Alcohol in his factory

GST Rate on job work services on goods (physical inputs) owned by companies registered under GST

GST: Determination of place of supply is beyond AAR jurisdiction

AAR allows ‘Genesis Trade’ to withdraw application

AAR allows ‘Polyhydron Systems Pvt. Ltd.’ to withdraw application

GST on job work services such as anodizing, plating, on goods/materials belonging to registered persons
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.
