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.
AAR cannot rule on documents required to prove receipt of proceeds in foreign currency
Recipient of services cannot apply for Advance Ruling under GST
No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting
AAR Maharashtra allows Lfonds India to withdraw Application
Fusible Interlining Fabrics of Cotton Falls under HSN Code 5903
IGST paid under RCM eligible for ITC
AAR Application not admissible if Applicant is not supplier
No GST on Salary expenses accounted to meet Indian accounting requirements
AAR application not admissible on separate invoice issue to each co-owners
GST on Popcorn manufactured by heating of raw corn/maize grains
NO ITC on project development services for immovable property construction
BOPP Laminated PP Woven Sacks falls under HS code 3923; Attracts 18% GST
AAR liable for rejection as issue is pending before Hon’ble SC
GST on street lighting activity under Energy Performance Contract
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.
