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.
Narrow woven fabrics classifiable under Tariff Heading No. 5407.10.19
Applicant liable to pay CGST & SGST on services provided as intermediary
GST on Fumigation service provided in a warehouse of agriculture produce
18% GST payable on Employment and labour supply services
GST exempt on Supply of Kharif Arhar (Tur) & Green Grm crops to NAFED
Milk with turmeric extracts is classifiable under HSN 0401
Works contract service of laying pipelines in Bangladesh is not export
Pure consultancy services to Municipalities & Corporations are exempt from GST
No ITC on medicines used in supply of health care services to inpatients
GST on Liaison office in India of Foreign Company
GST not payable under RCM on receipt of services if same is not Import
Renting of e-bikes/bicycles without operator cannot be classified under SAC 9973
Proportionate ITC on procurement of capital goods for power generation business can be claimed
GST on Telecommunications Works as part of main Contract of SIEMENS Ltd pertaining to metro rail project in Chennai
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.
