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.

Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300

GST on Contracts by Tamil Nadu Water Supply and Drainage Board

Electroplating is Supply of service classifiable under Heading 9988

GST applicable on transfer of title in moulds

GST on Mobilization Advance received prior to implementation of GST

ITC on works contract services for leasing- AAR Allows Application withdrawal

Question raised already pending before HC: AAR rejects Application

AAR have no jurisdiction to rule on place of supply of Goods/Services

ITC eligible on free supply of goods as a part of CSR activities

GST: No ITC to Co-op Hsg. Soc. on replacement of existing lift

No advance ruling If primarily, no sale of goods by applicant

No advance ruling if question raised not pertain to supply of goods or services

GST on services to SUDA in elation to function entrusted to Panchayat or Municipality

GST AAR disposed without any ruling for non payment of Application Fees
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.
