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.
AAR cannot give ruling on GST on PMS Services Fee Paid by Non-resident client
Receipt of Dry chilies from farmers & supply to traders-GST Registration as agent applicable
Section 98(6): AAR bound to dispose Application within 90 days of receipt
AAR Karnataka allows withdrawal of application by Office Official Liquidator
GST registration not needed for Charitable Activity of preservation of environment
ITC on construct of ‘bunds’ admissible if used for making zero rated supplies & if satisfy P&M condition
GST on supply of services for managing establishing & maintenance of hospitals
GST payable on Supply of cleaning & sweeping service to hospitals
Instant Tea Whitener classifiable under Chapter Heading 0402
Advance ruling cannot be obtained on behalf of Sub-contractor providing input services
18% GST payable on parking services provided by Contractor of Market Committee
GST on sub-contract pertaining to construction / widening of road by NHAI
GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles
18% GST on earthwork (Excavation in soil, hard rock excavation etc.)
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.
