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 same issue was already pending before another authority

GST on Starter Ring Gear, Universal joint Cross & Starter Ring Gear Flywheel Assembly

AAR cannot give ruling on issue pending with SGST Authorities

‘K juice Grape’ classifiable under CTH 22021090- Other- 28% GST Payable

GST on Compensation for obligation to refrain from an Act, or to tolerate an Act

GST on establishment of Integrated Cryogenic Engine & Stage Test facility for ISRO Complex

GST on design, realisation, integration & commissioning of Wind Tunnel for ISRO

No ITC on inputs/ capital goods for creation of warehouse for renting

Intermediary services not exempt under GST Notification 12/2017 CT (Rate)

Concessional GST Rate not applicable on Civil work for Kerala State Electricity Board

PVC Tufted Coir Mats & Matting cannot be considered as textile of coir and floor coverings

PVC Tufted Coir Mats and Mattings is taxable @12% GST

Bentonite powder used for earthing purpose is taxable @18% GST

GST on Independent Consultancy Services to Public Works Department
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.
