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 bus body building; AAR allowed withdrawal of Application

GST on Licensing services by Government for right to use minerals

GST on providing service for procurement of agricultural produce

Tata Harrier vehicle classifiable under Tariff Item 87033291: AAR

GST on packaging materials viz. cut to size blanks manufactured with corrugation

Polypropylene Mat plaited using polypropylene Straw falls under CTH 46019900

AAR cannot give ruling on ‘Place of Supply’ of goods: AAR Tamil Nadu

Kalava Raksha Sutra (Braided textile yarns) classifiable under HSN 5607

GST Rate on works contract service in respect of Original Works pertaining to construction of a Low Cost House in Affordable Housing Project

Power back-up services falls under HSN Code 997221; 18% GST Payable

GST on pure services supplied to NIT, Kurukshetra

Valuation of goods for supply by one distinct entity (factory/depot) to other

Sale of ice-cream from retail outlet by way of scoops is Supply of ‘goods’

18% GST payable on PVC foot mats for cars
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.
