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.

CAAR Delhi Allows Application Withdrawal as No Advance Ruling Was Pronounced

GST Payable on Health Centre Operations Because Services Supplied to PSU, Not Patients

AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

GST AAR Allows Exemption on Waste Remediation Services Due to Pure Service to Government Authority

ITC Allowed on Employee Transport as Statutory Obligation Overrides Blocked Credit Rule: AAR Tamilnadu

AR Tamilnadu Rejected Advance Ruling as ITC Utilization Issue Held Procedural in Nature

GST Applies to Member Services as Law Deems Association and Members Separate Persons

Waste Management Services Exempt Due to Pure Services to Municipality: AAR Tamilnadu

AAR Allows Withdrawal of Edible Oil GST Classification Application After Notification Clarification

Advance Ruling Not Maintainable Due to Applicant Being Service Recipient: AAR Tamilnadu

GST Exemption Allowed as Medicines to Inpatients Treated as Composite Healthcare Supply

Export Value Must Include All DDP Costs for IGST: AAR Tamilnadu

IGST at 5% Applicable on Bulk Drug Imports as APIs Qualify as ‘Drugs’: CAAR Mumbai
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.
