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 rule on GST exemption in absence of information about specific activities performed

Date of issuance of completion certificate will be date of property completion

GTA Service provider cannot avoid GST by not issuing LR/GR/consignment note

No export if both Place of service supplier & supply of service is in India

GST rate on Railway seat and parts thereof exclusively used by Railways

GST on Desktop supplied with CPU, monitor, keyboard & mouse

GST Rate on Canteen Services Provided to Client- Upto & After 25.07.2018

GST rate on access right to visitor for joy rides in amusement park

Gujarat State Examination Board liable for GST registration: AAR

GST on charges towards room stay, service charge, breakfast, airport pick up

GST on Dried Coconut: AAR allowed withdrawal of application

AAR Allows ‘Haworth India Pvt Ltd’ to withdraw Application

AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

GST AAR Punjab allows Forbes Facility Services to withdraw their application
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.
