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.

Reimbursement of stipend paid to trainees not attract GST

‘Mango Pulp’ falls under entry No. 453 of Schedule III- 18% GST Payable

5% GST applicable on sale of used second hand Wind Turbine Generator

Bagasse based Particle Board attracts GST rate of 18%

5% GST applicable on Areca Palm Leaf Plates

GST on landscape development & maintenance of garden work for Govt Depts.

GST exempt on services of transportation of students and staff of college to and from college

GST on Utility Vehicles, predominantly designed for transportation of goods

No GST exemption on ‘Fitness Centre cum Gym’ items supplied to MPPGCL

GST on Promotions of Research and Publishing of online research journal

GST Rate on services of coal beneficiation and transportation

Passenger Transport Services provided covered under Heading 9964

GST Rate on marine propeller, rudder set, stern tube set, propeller shaft & MS couplings

GST on composite contract of cutting of live trees to obtain logs & transfer of timber logs
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.
