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.
Reduced GST rate on Houses with carpet area not more than 60 square metres
No GST exemption on transport of goods from mother to daughter vessel
GST on transportation of goods in barrages from mother vessel to daughter vessel
GST applicable on sale of developed plots with amenities
Interest on PPF, Saving Bank deposit or Loan part of Aggregate Turnover For GST Registration
GST on Quarrying lease/license agreement for ‘BLACKTRAP’ material with State Govt
GST registration applicable to Medical Store run by Charitable Trust
Supply under Automatic Fare Collection project qualifies as ‘composite supply’
No ITC on transportation of employees which is not obligatory under Law
GST on supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure
Mining Support Service falls under HSN 998622 & attracts 18% GST
GST exempt on Project Management Consultancy’ Services to APRRP
Reimbursement for Lost in hole/Damage Beyond repair of equipment /tools is classifiable as ‘Supply of Goods
GST on supply of mud engineering services along with supply of imported mud chemicals and additives
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.
