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 cannot decide whether applicant can raise debit note for difference in rate of tax charged
GST on discount received through credit notes – No ruling in absence of sufficient information
5% GST Payable on Patanjali ‘Gomaya Samidha’
12% GST Payable on Banana/Jackfruits/Tapioca/Sarkaraupperi Chips
Relevant date for GST refund in case of cancellation of residential flats by any customer
GST on supply of medicine, implants during treatment to admitted & Non-admitted patients
GST on Sale of developed plots without receiving any advance from customers
18% GST applicable if Builder not exercised option of lower rate
GST on aerobic micro organism/protein derived thereof used in cementitious / concrete application
Roasted/salted/roasted & salted Cashew nuts classifiable under HSN 2008.19.10
Chips, Roasted, salted Cashew nuts liable to GST at the rate of 12%
Jackfruit Chips & Banana Chips classifiable under Customs Tariff Heading 2008.19.40
GST on jackfruit chips, banana chips sold without brand name
No GST on payment of examination fee on behalf of students to AAPC as a pure agent
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.
