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.
Bus passes distributed to commuters & facilitation charges includable in value of service
Air handling units & Air Ventilators are classifiable under HSN 84145910
GST payable on Godown Renting Services which is not storage service of food items
18% GST payable on EPC services provided to Govt owned Electricity Supply Companies
Technical testing and analysis is supply of services under GST
ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)
EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’
GST Applicable on man power services provided to Karnataka Rural Road Development Agency
ITC under GST available on detachable wooden flooring
GST on Diagnostic services provided to Hospitals & other establishments
GST on supply of construction service to land owner in lieu of transfer of development rights
No ITC on goods or services involved in construction of immovable property
Trust to pay GST on renting of temporary residential rooms for consideration to devotees
Sewerage services falls under Article 243W of Indian Constitution
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.
