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.

Ready to cook popcorn classifiable under HSN code 20081990: AAR

Inter-state supplies of used lead acid batteries can be under Margin Scheme: AAR

GST on licensing services for right to use minerals including its exploration & evaluation

ITC for works contract eligible if output is works contract services

18% GST applicable on Aluminium ladders: AAR

GST on Manpower Supply services to Panchayats for operation of tube well & booster of drinking & irrigation water supply

GST is not applicable on the sale or purchase of DFIA

Balasore Alloys allowed to withdraw GST AAR Application

AAR cannot decide if Decision of GST Council for which no notification been issued is binding on department or not?

Vigilance Control Device, Diagnostic Terminal & MCS fall under HSN code 85301010

GST on ‘Sight Vision Equipment’ manufactured for being used exclusively in various armoured Tanks

5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)

Agricultural Seedling Trays of Plastic classifiable under CTH 39269099

GST on Gudakhu, a tobacco product in paste form used as a Tooth paste
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.
