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.
GST on supply of medicines, consumables etc to patients admitted in hospitals
Printing of Pamphlet/leaflet falls under the category of supply of service
GST payable on e-procurement services provided to Government
AAR Telangana allows Keisha Enterprises Private Limited to withdraw application
Advance ruling cannot be given on supply already undertaken
No ITC on gifts to retailers for personal consumption for sales promotion
Tamil Nadu AAR ruled that 18% GST applicable on Electronic Toys as against 12% on other Toys
GST: Section 17(5)(c) restricts ITC on works contract services
Aluminium Composite Panel/Sheet is covered under HSN Code 7606
GST on land after developing by erecting civil structure or a building or a complex
Supply of cooking gas via pipeline with Maintenance Service is Composite Supply
GST on Supply of unconnected goods at nominal price against purchase of hosiery goods
GST: AAR explains when definition of ‘affordable residential apartment’ not applies
Manpower services: GST payable on entire billing amount inclusive of EPF & ESI etc.
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.
