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 explains applicability of paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019
Without material evidence for proposed supply, no ruling can be extended : AAR
IGST on importation of tank containers lease services into India
AAR Telangana allows Efkon India Private Limited to withdraw application
ITC not eligible on CSR Activity as Companies (CSR Policy) Rules, 2014
GST @18% payable on services provided by sub-sub-contractor to sub-contractor to main contractor pertaining to irrigation, construction
GSRDC is a Government Entity: GST AAR Gujarat
‘Ammonium Sulphate’ is classifiable at HSN 310221
Activity of re-gasification of LNG owned customers, amounts to rendering of service by job work
GST exempt on housekeeping, Security & Other services to Government Hospitals
GST exemption on Vocational Training Courses by Leprosy Mission Trust India
ITC not admissible for bills of Jan to March 2020 for which supplier furnished GSTR-1/3B in November 2020
Services of construction of R&R Colony taxable under Works Contract Service
GST leviable on residential land provided on lease basis
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.
