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.

No supply of services by employer by paying part consideration of employees’ refreshments

ITC on GST paid on canteen facility is inadmissible

No GST on Books Directly Purchased & Supplied Outside India

GST leviable at 12% on Job work of pharmaceutical Drugs

Supply of Vouchers taxable as supply of goods under GST

Admissibility of ITC on Central AC Plant, Lift, New Locker Cabinet installed during Construction of New office

AAR should not give ruling based on limited information

GST on incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’

AAR Ruling on Reduction of Subsidy from taxable value of solar system

ITC not admissible on AC & Cooling/Ventilation System in the process of establishing new factory

Gota/Khaman/Dalwada/Dahiwada/Dhokla/Idli/Dosa Flour classifiable under HSN 210690

GST on Components, supplied in Sale-in-Transit transaction, without payment of tax under erstwhile CST regime

Advance ruling on Classification of goods cannot be given if applicant not furnishes specifics of the supply

Bus Body Building on chassis supplied by customer on job work basis- is it supply of goods or Services?
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.
