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.

Resale of food & bakery products not fall under restaurant services: AAR

CGST Act not empowers Authority to give Ruling on Place of Supply of Goods or Services

Setting up of data centres involving transfer of property in goods is Works Contract

EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka

GST on Employee Car Parking Charges: No ruling In absence of requisite documents

Services provided to KRIDL being a Government Entity exempt from GST

12% GST on supply of printed, centre pinned and hand numbered answer booklet to KSEEB

Depositing timber with Govt. Timber depot for disposal amounts to supply

A Registered GTA can also hire vehicles to another GTA

IGST under RCM on ocean freight in case of CIF basis contract

GST on delivery of spares by JNSIPL, Karnataka to consumer of JNSIPL, Maharashtra

GST on Supply of trucks & spare parts to Public Funded Research Institutions

12% GST on construction of houses under Pradhan Mantri Awas Yojana

12% GST payable on railway network work executed by sub-contractors
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.
