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.

Services provided by the Club to its members is taxable under GST

GST Payable on service of transportation of goods by road as part of EPC package

Supply of ‘Tertiary Treated water’ to NMC is ‘taxable supply’

GST registration not mandated if supplies not liable to tax or exempt

Crumb rubber/granule is classifiable under Heading 4004

Cotton Stored by CCI in Warehouses taxable @ 18% GST

CKD kits falls under heading 8703 & eligible for 30% rate of BCD

Supply of services even by unincorporated association to its members for consideration is supply under GST

18% GST payable on setting up of a ‘Sulphate Removal Plant’

GST payable on reimbursement of electricity expenses if not on actual basis

NO GST exemption on works contract services to GHMC

EPC contract for infrastructure facilities is a work contract & 18% GST is payable

Solar Power Generating Plant is Plant & machinery eligible for ITC

GST exempt on services relating to conduct of examination for Educational Boards
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.
