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.
GST: Haryana Warehousing Corporation is not a ‘Government entity’
No advance ruling if question raised by applicant turns redundant
GST not payable on recovery of 50% Insurance Premium from employees
GST on supply, erection, installation, commissioning and testing of UPS system for DMRC
GST on fees from MCGM for Operating Citizen Facilitation / Collection Centres
No GST on Adoption Fees received from Adoptive Parents by Trust under Adoption Law
GST payable on Receipt of prize money from horse race conducting entities
GST payable on amount collected by Rotary club for convenience of members
GST Registration requirement in another state is beyond AAR jurisdiction
GST payable on development of land into residential layout and sale as per JDA
GST on machines given to customers under RRC/PRC models
AAR cannot decide application if same issue in the case of applicant already decided by other AAR
GST on activity of collecting exam fee on behalf of any university or institution without any value addition
Packaged food products are goods hence not classifiable HSN Code of Services
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.
