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 on supplies of OIDAR services to unregistered persons in taxable territory

18% GST Payable on royalty paid in respect of Mining Lease

GST on royalty for Mining Lease including exploration & evaluation

5% GST on Supply of customised Ice-creams, cakes, Pizza etc served in outlet

18% GST payable on supply of debarked pulpwood to paper mills

GST under reverse charge payable on Mining lease Charges paid to Govt.

GST on Royalty paid for mining lease license from govt. for exploration of minerals

GST on invoices raised to SEZ Units for accommodation services rendered outside SEZ Zone

‘Technical Varnish/ Medium’ falls under HSN code 3208 : AAR Gujarat

GST on Sale of Land after converting into integrated residential sub plots

Selling, marketing & distribution Service to foreign Company are ‘intermediary’ Services

Transfer of assets fastened to building on delivering possession to lessor for free amounts to supply

ITC before the effective date of GST Registration cannot be claimed

GST on Subsidy from Government for supply of service of food to consumers in Indira Canteens
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.
