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.

Mining Royalty Taxed at 18% Because It Is a Licensing Service: AAR Maharashtra

GST Applies on Canteen Charges Recovered by Employer from Employees: AAR Maharashtra

In-Patient Hospital Charges is Composite Supply Due to Integrated Medical Care: AAR Maharashtra

Advance Ruling Disposed After Voluntary Withdrawal of GST Rate and Classification Query

Masala Paan Taxed at 18% as It Is Not a Composite Supply AAR Maharashtra

AAR Rajasthan Refused Advance Ruling as Construction Was Already Completed

Condenser Fan & Blower Classifiable as Parts of Air-Conditioning Machines for GST: AAR Rajasthan

No GST or ITC on Petrol and Diesel Charges in Fleet Contracts: AAR Chhattisgarh

Engine Oil Cooler Classifiable as Heat Exchange Unit Due to Specific Functional Design: CAAR Mumbai

Washing Machine Use Not Enough to Classify Ceramic Resonator as Appliance Part: CAAR Mumbai

Advance Ruling Application Withdrawn on GST for Employee Canteen & Transport Charges

AAR Maharashtra allowed Advance Ruling Withdrawal After Clarity on Export of Services Issue

AAR Case Closed as Applicant Withdraws Queries of GST on Hostel Services

Phosphatidylserine Classifiable Under Chapter 29 Due to Phosphoaminolipid Nature: CAAR Delhi
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.
