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.
ITC Refund: AAR allows applicant to withdraw application
GST on membership fees from LMOs- Applicant allowed to withdraw application
GST on leasing goods vehicles to GTA where right to use is transferred
AAR cannot decide on issue of validity of certificates used by end-users of subject products
Visvesvaraya National Institute of Technology is not a Govt. Authority: AAR
Sri Satya Sai Water Supply Project Board is not a Govt entity: AAR
GST on Goods supplied under turnkey Contract in case of multiple independent contracts
GST exempt on Rural Electrification work falling under article 243G
AAR cannot admit an application where question raised is already decided in any proceedings in the case of an applicant
GST on Project Management Consultancy Services under contract for PMAY
No GST on Consultancy services to SUDA for functions entrusted to Municipalities or Panchayat
AAR not maintainable as applicant has not undertaken supply in subject case
GST leviable on sale of TDR/FSI received for surrendering joint rights in land
Transformers’ supplied to Indian Railways covered under HSN ‘8504’
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.
