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.
Energy Storage Not Equal to Electricity Supply – Taxable at 18% GST as Support Services
GST AAR Tamilnadu Declines Ruling as Queries Not Related to Applicant’s Own Supply
AAR Tamilnadu Rejected Advance Ruling Due to Pending GST Proceedings
GST Registration Required Due to Fixed Establishment at Construction Site: AAR Tamilnadu
GST on Used Car Sale by Manufacturer Payable on Full Value, Not Margin: AAR Tamilnadu
E-Commerce Deliveries by Road with Consignment Note is GTA Services: AAR Tamilnadu
GST Payable on Domestic Part of Non-Compete Agreement but not on Overseas Services
Deemed One-Third Land Deduction for GST Mandatory Despite Separate Sale Deed: AAR Tamilnadu
GST AAR Rejects Application Since Queries Related to Tenant’s Activity, Not Applicant’s Supply
No GST Ruling Issued as Property Owner Withdraws Hostel Tax Clarification Request
GST ITC Denied on Commercial Building Construction Despite Taxable Rental Output: AAR Tamilnadu
Corporate Meal Delivery Is Service Since Supply Includes Logistics and Coordination: 18% GST Applicable
Proposed Manufacturing Expansion Deferred, GST AAR Application Withdrawn
GST Applicable Despite Goods Not Entering India Due to Supply Between Indian Parties: AAR Tamil Nadu
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.
