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 refers matter to Appellate Authority due to different views on the issue
AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric
GST on value of materials recovered on cost recovery basis
12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use
GST payable on services supplied to Electricity Distribution Utilities
No Advance Ruling in absence of supply of goods or services or both by applicant
Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered
Whether security or scavenging service to Govt eligible for GST exemption?
Whether sweeping service to the Govt is eligible for GST exemption?
Tea bag manufacturing service classifiable under SAC 9988
Springs of iron and steel for railways is classifiable under HSN 7320
‘Poly Propylene Leno Bags’ classifiable as plastic bags under HSN 3923
Recipient of services cannot seek advance ruling under GST
GST on Project Management Consultancy Services under Contract for PMAY
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.
