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 exemption on leasing of immovable property in the nature of hotel, inn, guest house
No exclusion of Govt subsidy granted to farmer from transaction value
GST on second hand gold jewellery purchased from individuals (Non dealers)
GST on letting out residential dwelling -AAR Application withdrawn
Contributions for DMF & NMET was directly linked to royalty & amounts to Supply
Advance ruling Rectification request liable for rejection if no apparent error or mistake
GST on power supply & distribution network installed for Metro Rail
No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’
GST on Pouch Filling Machine used in milk dairy
No provision in GST Act to Transfer AAR application or Refund Fees
ITC not eligible on purchase of Paver Blocks laid on land: AAR Maharashtra
GST on Shatamrut Chyavan (prepared animal feed)
No work contract when major part of contract is supply of goods
GST on imported goods supplied directly from port of import to customer
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.
