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 decide which supply constitutes Export of Service

Services for Environment Protection of Forest exempt from GST

GST on Services of printing or reproducing contents of customers

GST on supply/installation/erection and assembly of complete Air Conditioning plants

GST payable on Security Services to University imparting graduation courses

Breakwater cannot considered to be plant or machinery

Gear Motors classifiable under CTH 8501

E-way bill procedure & details to be filled in GSTR-1 are out of Purview of AAR

AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices

Applicant dropped proposed business model- AAR allows withdrawal of Application

GST on profit sharing agreement between employee and shareholders

GST not payable on composite supply of health care treatment

GST on iron import for conversion into pellets & export back to supplier

GST payable on mining lease Royalty Paid to State Govt under RCM
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.
