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.
GST payable on supply of purified water to public in empty unsealed cans
GST on Issuance of NOC to private persons, for change of name
GST on amounts collected towards Local Area Development, which form part of value of lease/rental services
‘Pattern of renting’ in relation to usage of property provides context in determination of unit
GST Advance ruling cannot be sought on goods not in existence
Threaded metal nuts classifiable under Tariff item 73181600
Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide
No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR
GST exemption on Pure services to Municipal Corporation & Councils
GST AAR cannot rule on services provided during Service Tax Regime
AAR cannot decide on correct discharge of GST by applicant
Rice Bran (22+oil) falls under HSN 38259000; Attracts 18% GST
GST liable on Goods Purchased & Sold Outside India: AAR
GST on sprinklers systems for use in Drip irrigation system: AAR allows withdrawal of application
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.
