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.

Supply of access to online database cannot be equated to e-books

No Advance Ruling if Issue was already pending before appropriate authority

AAR Application rejected as issue was already pending with Central Tax authorities

AAR application rejected as same issue was already pending before appropriate authority

Self-adhesive HAUV Polyester Film with U.V. Printing classifiable under Chapter 3919

AAR cannot decide on question which is already pending before department

Export or intra-state supply of services- AAR cannot decide

AAR Tamilnadu allows Real estate developer to withdraw Application

Britannia Winkin’ Cow Thick Shake’ classifiable under CTH 22029930

GST on import of drill bits for supply to ONGC at its location in India on consumption basis

AAR not allowed to answer on place of supply

IGST on vessel charter hire charges

GST on transfer of Business unit from one state to other with Capital Assets & ITC utilisation

GST on marketing & consultancy services to foreign company for Indian Customers
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.
