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.
Advance Ruling on HSN of Bags/Sacks (both with & without Handle)
Charge/mortgage/lien fee and stock transfer fee with respect to non-agricultural goods stored & warehoused is liable to GST
No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid
GST on royalty paid in respect of mining lease
GST on ocean freight for transportation of goods in a vessel from a non-taxable to taxable territory
GST on Papad and papad pipes commonly known as un-fried Fryums
GST on Immovable property renting services by NDDB to an educational institute
NDDB is a Financial Institution for section 17(4) of CGST Act, 2017
GST on Air-springs used in Air-springs assemblies for Indian Railways
Dabur Odomos classifiable under HSN 38089191 : AAR UP
ITC not admissible on construction of a warehouse with prefabricated building blocks
Hydraulic Kit used on bodies/ platform classifiable under heading 8412
ITC available on passenger vehicles leased to vendors on rent
ITC on cars further supplied to customers on lease rent
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.
