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.

CAAR Mumbai Rejected Advance Ruling Due to Ongoing Customs Investigation

ITC Allowed on Food & Beverages as Part of Event Management Package: AAR West Bengal

CKD E-Rickshaw Treated as Finished Vehicle When Essential Parts Present: GST AAR West Bengal

QIAshredder Not a Standalone Filter, Classified as Part Under CTH 84219900: CAAR

Dark Seedless Raisins fall under CTI 08062010 as Raisins: CAAR Delhi

Girls’ Slips Classifiable as Knitted Undergarments Due to Lack of Bust Support: CAAR Delhi

Non-Ionic Surfactant Classifiable Under CTH 3402 Due to Surface-Active Properties: CAAR Mumbai

Optional SIM Connectivity Not Enough to Treat Portable Computers as Telecom Devices: CAAR Delhi

CAAR Delhi Rejected Advance Ruling Application Due to Unrectified Procedural Defects

Flaxseed Extract Classified as Vegetable Extract, Not Medicament: CAAR Delhi

Microencapsulated Iron Classified as Food Supplement Under Customs Tariff: CAAR Delhi

Animal Feed Premix Classified Under Heading 2309 Due to Exclusive Feed Use: CAAR Delhi

Medicated Toilet Soap Kept Outside 5% GST Slab Due to Distinct Therapeutic Use

Advance Ruling Rejected as GST Issue Already Decided in Audit Proceedings
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.
