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 GST on Books delivered from warehouse located in USA to customers outside India

GST on two or three-wheeled battery powered electric vehicle

GST on pick-up charges paid to the owner / driver

Parboiling Rice & Drying plant classifiable under HSN 8419

Supply made by Cost Centers of ‘BEML’ is composite supply

GST on Rent received from Backward Classes Welfare Department

GST on contract relating to electrical works from sub-contractor for work of Government Company

GST on Quality material testing & Geophysical survey investigation

No ITC on pipeline for unloading Propane/Butane from Vessel/Jetty to Terminal

GST on composite Supply to Greater Chennai Corporation

GST on erection, commissioning & installation of waste-water pre-treatment plant

GST on Retrofitting works for strengthening NPKRR Maaligai etc.

GST on leasing of property for use as residence with basic amenities

Supply of software licence – 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.
