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.

Pine Bark & Grape Seed Extract Classifiable Under CTH 1302: CAAR Mumbai

Digital Cinema Equipment Leasing Is Mixed Supply Taxable at Highest GST Rate: Telangana AAR

CAAR Delhi Rejects Roasted Areca Nut Classification Applications Citing Prior HC Decision

Maharashtra AAR Rejects GST Registration Query Concerning Other States

IGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR

GST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application

Commercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR

Archery Crossbow Classifiable as Sports Equipment Under CTH 95069990: CAAR Mumbai

Godown Rent for Agricultural Warehousing Attracts 18% GST: AAR Gujarat

Electricity Charges Recovered at Actuals by Maintenance Entities Excluded from GST Value: WBAAR

WBAAR Rejects Tobacco Classification Plea as Issue Already Decided in Section 129 Proceedings

Ruled Paper Remains Under Heading 4802; NIL GST Depends on Actual End-Use: WBAAR

HSN 4802 Paper for Exercise Books Qualifies for GST Exemption: WBAAR

Overseas Student Recruitment Is Intermediary Service Under GST: Kerala AAR
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.
