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.

Dry Powder Containing Protein Powder with Vitamins & Minerals classifiable under HSN 2106

AAR allows withdrawal of application as not filed in prescribed form

GST on sprinkler/drip irrigation system including laterals, P.V.C. Pipe- AAR Rectifies its Ruling

Head mounted tablets classifiable under CTH 85176290

GST on supply by Modal jail & Prisoner Training Rehabilitation & Welfare Society

Classification of mill processed non-alloy ferrous waste metal goods wound in a coil

Glyteine (Gamma Glutamylcysteine) classifiable under CTH 21069099

Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing

E-Commerce Operator for booking of cabs liable for GST registration

Transfer on a going concern is supply of service & exempted from GST

Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903

No GST on Hostel Rent of less than Rs. 1000 per day per Student

‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%

Cost of refurbishment not includible in purchase price for calculation of margin for Valuation & Levy under GST
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.
