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.

Technical Grade Chemicals Classifiable as Insecticides Due to Preparatory Nature: CAAR Mumbai

CAAR Denied Advance Ruling Due to Pending HC Case on EV Parts Classification Issue

Cyantraniliprole & Clothianidin Technical Grade Classifiable as Insecticides under Tariff 38089142: CAAR

GST Ruling Classifies Dual-Use Soap as Toilet Soap Due to High TFM Content

Concessional 5% GST on Bags Applies If Product Is Biodegradable AAR Rajasthan

Irrigation System Rubber Rings Not Automatically Eligible for Lower GST: AAR Rajasthan

Video Conferencing Equipment Classified Under CTH 8517 as Communication Apparatus Due to Data Transmission Function

Reel Tracking Device classifiable as Radio Navigational Aid Due to GPS-Based Asset Tracking: CAAR Mumbai

CAAR Declines Advance Ruling on Related-Party Transaction Value Due to SVB Jurisdiction

Corpus or Sinking Fund Collected by Housing Society Is Taxable as Advance Under GST

Electricity & Water Charges Recovered by Housing Society Taxable Under GST

Corpus Fund Collected by Housing Society taxable under GST as It Is Advance for Future Services

Used Car Dealer Can Claim ITC on Business Expenses as ITC Restriction Applies Only to Vehicles

GST Not Payable on Solid Waste Services as They Are Pure Services to Gram Panchayat
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.
