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 ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

Laying of paver blocks not amount to works contract service for construction of immovable property

GST on supply of Manpower to Municipal Corporation

No GST on Printing of exam question papers, OMR sheets, Answer booklets for educational boards

ITC allowed wef 01.02.2019 on leasing, renting or hiring of motor vehicles, for transportation of persons

No GST on financial assistance under German Government develoPPP.de programmeme

GST on supplying manpower to Hospitals & Dispensaries run by Government medical college

AAR rejects Advance ruling application not accompanied by requisite fee

AAR explains GST on supply of Digital Goods/Online Gaming

AAR cannot decide constitutional validity of ‘liability to pay tax’

GST on fabrication of steel structures when material except paint is supplied by recipient

Robo Silicon allowed to withdraw application by AAR Telangana

Eclery Foods LLP allowed to withdraw application by AAR Telangana

Lorven Flex and Sack India allowed to withdraw AAR application
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.
