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 Applicable on RWA Corpus Fund Since It Represents Advance Toward Future Supply of Services

GST Advance Ruling Rejected as Refund Claim Under Inverted Duty Structure Is Outside AAR Jurisdiction

CAAR Allows Withdrawal of APTA Benefit Clarification Application Filed for Toy Imports

Custom Advance Ruling Application Rejected as Areca Nut Classification Already Decided by Madras HC

CAAR Advance Ruling Application Rejected as Classification Issue Already Decided by Court

No Advance Ruling Allowed When Court Has Already Decided Roasted Areca Nut Classification Issue

Semen Sorting Services Exempt as Job Work Supporting Animal Husbandry: GST AAR Gujrat

Non-Alcoholic Beverages Taxed at 40% GST as Classified Under Schedule III: AAR West Bengal

GST Exemption Denied as FCI Not Covered Under Eligible Recipients in Notification 12/2017

No GST on Conservancy Services Provided to Municipality as Activity Falls Under Twelfth Schedule

Hookah Not ‘Article for Human Consumption’: AAR Denies 5% GST as Restaurant Service

GST AAR Disposes Application as Withdrawn After Business Model Found Unviable

Architectural Consultancy Exempt Because It Qualifies as Pure Service to Municipality

Mere Mining Suitability Not Enough: CAAR Denies OTR Classification for WD989 Tyres
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.
