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 HSN code in absence of technical details of relevant supply
GST rate on mixture of flour, pulses, grams & cereals: AAR allows withdrawal of Application
HSN Code for fruit beverages or drinks- AAR allows withdrawal of Application
GST payable on work executed under JDA on land owner’s portion
GST on Partially completed flats
GST on manufacturing & supply of submersible pump sets with installation
AAR Karnataka allows ‘Eurofins Advinus Ltd’ to withdraw application
Agriculture Mechanical Sprayer classifiable under CTH 8424 of GST
Selling of container and water is composite supply as principal activity is selling of purified water only
No ITC on goods used for permanent beneficial enjoyment of building
IGST payable under RCM on import of Service by Govt for business
Classification of service of granting of license by Govt to extract minerals
GST rate on various works/activity done by Electricity Department
GST payable under RCM on licensing services for right to use minerals
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.
