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.
Relocation related services are Mixed supply when services billed for a single price
ITC not available on services used exclusively for providing exempt services
Time of supply In case of continuous supply of service of renting of immovable properties
Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property
Tamarind Fruit (undried) classifiable under CTH 08109020: AAR Tamilnadu
GST on Medicines, consumables & implants used while providing health care services to in-patients
Supply of e-campus solutions (leasing of infrastructure) falls under SAC 997329
LPG Conversion Kits classifiable under HSN 8409 99 90
Tobacco leaves falls under tariff heading 24011020
Flavoured Milk is classifiable under Tariff heading 0402 99 90
Commission earned from auctioning of flowers is exempt from GST
GST under RCM applicable on remuneration to Directors
No GST on amount recovered from employees for parental insurance premium
18% GST Payable on charges for additional facilities provided with accommodation 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.
