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 systems & onboard spares for use in Indian Navy Warships/Submarines/Vessels

18% IGST payable on fertilizer export if dealer opts for refund

GST on Services related to Cutting and sell of tree after converting into timber to Forest department

5% GST payable on Leasing of Satellite Transponder

HDPE woven tarpaulin not classifiable as textile under GST Tariff Act

Shyam Samruddhi is an organic fertilizer classifiable under HSN-3105

12% GST on Affordable housing project Construction services provided after 25.01.2018

‘Dialyzer’ used in dialysis machine- 5% GST Payable: AAR

Admissibility of input tax credit of GST paid on Aggarbatti

Tunnel construction & related work not falls under earth work so not eligible for concessional GST rate

GST: Service relating to conduct of online exam is composite supply

GST on reimbursement of expenses by foreign company to Indian entity

GST rate on aircraft sale not determined by AAR as intended use is not known

Treatment of ITC when by-product Cotton Seed Oil Cake is taxable at 0%
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.
