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 on Organic Manure, Bio/ Phosphatic Rich Fertilizers & Granulated Nutrient Mixture

AAR explains conditions for a Transaction to Qualify as Export of Service

GST on pathology or diagnostic services supply to a researcher

GST on Licensing services for right to use minerals

‘Un-fried Fryums’ classifiable under Tariff Item 2106 90 99: AAR Gujarat

18% GST applies to supply of ‘Fried Fryums’: AAR Gujarat

18% GST applies to supply of ‘Un-fried Fryums’

GST on one time long term lease premium to AUDA

GST on Non Woven Bags manufactured through intermediate product

AAR explains GST Rate applicable on Non Woven Bags

Concessional GST rate not applicable to medicine or drugs, not ready for administering in human being

GST can be levied on notional interest on security deposit: AAR

GST advance ruling cannot be given on issue already decided

Date of allotment of mines is time of supply under GST for Upfront payment
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.
