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 GST on Scanning of answer sheets for educational institution
Land filling Pit is not a plant & machinery but a civil structure
GST on services provided by Housing Society to Members
No rectification of Advance Ruling if no error / apparent mistake
ITC restriction against diagnostic or investigative services
AAR application dismissed as investigation was already initiated
Advance ruling on admissibility of ITC cannot be given when no Tax been paid
GST on supply of Solar Power Generating System
Composite work contract pre-dominantly of earth work to Government Entity attracts 5% GST
No Tax deduction under GST on Exempt Services
No GST on reimbursements received from HO by LO
GST on catering, banquet facilities & combination by hotel having all rooms below Rs. 7500
GST payable on interest charged for delay in delivery of goods
AAR rejects application for non-appearance of Applicant
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.
