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.
18% GST applicable on Dry Citrate Powder as It Is Chemical, Not Dialysis Apparatus: AAR Gujarat
IIM Liable to GST TDS Due to Substantial Government Control: AAR Gujrat
ElectroInk Bundle is Mixed Supply Due to Absence of Principal Supply: AAR Maharashtra
Education Consultancy to Foreign Universities Held Export as Not Intermediary Service
ITC Denied on Breakwater Construction as It Is a Civil Structure, Not Plant and Machinery
No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan
GST Exemption Allowed on Examination Services as Educational Board Treated as Institution
GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags
Compostability Certification Not Enough; 5% GST Applies Only If Bags Are Biodegradable: Rajasthan AAR
GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope
GST AAR Declines Application Since Matter Already Decided by Adjudicating Authority
No GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan
AAR Rajasthan Clarifies HSN Codes for Customized Photo Products
Optical Sheets Classified as TV Parts Since Solely Designed for LED Use: CAAR Mumbai
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.
