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.
CKD Air Conditioners Classified as Complete Units When Imported Together: CAAR Delhi
Onyx Embolization Liquid System classifiable under CTH 9021: CAAR Delhi
Annuloplasty Ring Classified as Residual Medical Implant as It Does Not Replace Body Part
Margin Scheme Restricts ITC Only on Used Vehicles, Not Other Inputs: AAR Kerala
No GST on PMC Consultancy for Panchayat & Municipal Functions: AAR Kerala
No GST on Dermatological or Skin Clinic Treatment: AAR Kerala
Power Distribution Function Classifiable Under Heading 8537: CAAR Delhi
EV Inverter Classified Under Chapter 85 Due to Exclusion from Motor Vehicle Parts: CAAR
Micronutrient Fertilizer Classified Under CTH 3824 as Phosphorus Not an Essential Constituent: CAAR
Custom Advance Ruling Declined as Classification Issue Already Settled by Court
Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR
GST Payable on Foreign Patent Filing Costs Due to Import of Legal Services: AAR West Bengal
Electric Motor Parts Not Classifiable as Auto Parts Due to Chapter 85 Exclusion: CAAR Mumbai
Watch Bands Classified Under Heading 9113 Because They Only Fasten Device to Wrist: CAAR Mumbai
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.
