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 payable on coal handling & distribution charges
ITC on Lifts procured & installed in hotel building not eligible
GST on mounting of Bus/Truck Body by job worker on chassis supplied by principle
Services rendered by GTA liable to GST under RCM: Consignment note not must
GST on royalty to State Govt under RCM for Reta, Bazri & Boulders
GST on preparation of Whole Wheat parota & Malabar parota
Online tests scored after human intervention are outside the purview of OIDAR
TDS under GST is applicable only for taxable supply contracts
GST exemption on Services relating to rearing of all life forms of animals
Services for construction of low cost housing units liable to 12% GST
Co-op Credit Society eligible for 50% ITC- Section 17(4) of CGST Act
ITC benefit passing requirement is outside the purview of AAR
GST on works contracts awarded by Government authorities
Latex collection cup used for rubber tapping is an agricultural implement
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.
