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.
18% GST Payable on activity of reshelling of old sugar mill rollers
GST payable on Service of repairs & maintenance of vehicles used for sewage
GST on manufacture & supply of Fortified Rice Kernels to TNCSC
Advance Ruling application submitted by recipient of services not admissible
AAR referred case to AAAR In view of difference in opinions of Members
ITC not admissible on Land leasing services for construction of immovable property
ITC not eligible on leasing charges of Land to be used for construction of administrative block/ factory etc.
Supply’ to related persons and/or distinct persons will be treated as Supply even if made without consideration
Lump-sum amount received for Health care Services exempt from GST
Advance ruling cannot be obtained in respect of past & completed supply
General spray purpose Aaerosol valves merits classification under heading 8424
Advance ruling cannot be given if applicant fails to furnish documentary evidence
IGST on import of footwear having a sale value not exceeding Rs.1000 per pair
CAAR Mumbai rejects application on the ground of non-prosecution
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.
