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 rejects application as Applicant was not the Supplier of Service
Fried Fryums’ classifiable under Tariff Item 21069099
Fried Fryums classifiable under CTH 21069099 -18% GST Applies
ITC on Hotel Construction- AAR allows withdraw of application
Ancillary Services to tour operators are ‘Support Services’- 18% GST
GST is applicable on Repair & Maintenance Fund & Sinking Fund
GST payable on collection of Sopo from vendors by Municipality
Mixed Supply of duty credit scrip with other Services attracts 18% GST
Paper based gift vouchers classifiable under CTH 4911
No ITC on construction of an immovable property on own account
GST Tax liability on medicines supplied to in-patients through pharmacy
GST on construction of building for Govt entity for accommodating SMEs & Startups
Advance ruling application not admittable if applicant is not supplier
Protein Powder with Vitamins and Minerals classifiable under HS code 3004
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.
