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.

Un-fried Fryums’ classifiable under Tariff head 2106 90 99

Eligibility for inputs tax credit on Demo Vehicles

ITC not available on Demo vehicles purchased for furtherance of business

GST under RCM on salary to Directors- AAR allowed application withdrawal

GST on Tour Operator services to Main Tour Operator

AAR allowed withdrawal of application on request of applicant

No ruling on classification of Flavoured Milk as same issue was pending with revenue

GST on slump sale – AAR allows withdrawal of Application

GST on services provided under vocational training courses recognized by NCVT

Seed dressing, coating and treating drum machine classifiable at HSN 84368090

GST exemption to Nimba Nature Cure Village on Naturopathy services

GST on services pertaining to construction/ widening of road provided as a sub-contractor

GST not applicable on hire charges for storage of agriculture produce

AAR can reject an application if same issue already pending with it
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.
