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.

Benefit of Concessional GST Rate of 12% not available on Contract for business purpose

GST on Services Provided to NGOs Registered as Charitable Trust

GST payable on freight charges recovered from customers without issuance of consignment note

GST on engine manufactured & supplied solely & principally for use in railways/locomotives

GST in case of supply of maintenance service with incidental supply of goods

Air Dryer complete with final filter used in breaking system of locomotive attracts 18% GST

GST AAR refereed to Appellate Authority due to different views of members

GST on supply by Contract Bottling Unit & brand owner to each other

PP Woven Bags/Sacks shall be classifiable under chapter 39: AAR

P.P. Bags of HDPE strips of width less than 5mm classifiable under chapter 39

GST on Non-Laminated Bags manufactured from HDPE/PP Strips

Contract involving supply of goods & services which are inter-connected & inter¬dependent is Composite Contract

GST payable on reimbursement of delayed payment charges under SEBI regulation: AAR

Plastics Broom-Sticks is classifiable under HSN Code 96032100
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.
