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.
GST payable on transfer of leasehold rights
INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL
AAR allows ‘SNG Envirosolutions Private Limited’ to withdraw Application
Pure services related to drinking water to Govt Dept exempt from GST
AAR refuses to admit application as issue was pending
AAR Maharashtra allowed ‘J.M Livestock Private Limited’ to withdraw application
Corrigendum order in case M/s Emerald court Co-operative Housing Society Ltd.
GST applicable on “Tertiary Treated Water” supplied to MAHACENCO for Industrial use
No GST Rate concession on construction related to business activities
No concession GST rate benefit to organisation running on a business model
GST exemption on hiring/leasing of buses by APSRTC to Public Transport Division
GST on ‘ARTOS’ orange and clear lemon – AAR allows withdrawal of application
ITC not claimable on Invoice issued on 01.04.2020 for Services of FY 2018-19
Advance Ruling cannot be misused when GST DRC-01A has already been issued
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.
