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 cannot allow grouping of a Good under different HSN code
External & Infrastructural Development Charges forms part of value of taxable supplies
No AAR ruling on applicability of GST notification due to insufficient information
No AAR ruling can be given in absence of specific mention of services
No GST on Late payment surcharge related to electricity distribution & transmission
GST on Solar powered Robotic Cleaning Systems
GST on licensing services for right to use ‘system’ & ‘system property’
AAR cannot give ruling on whether goods can be supplied through delivery challan
GST Rate on turbine generator set for use in waste-to-energy project
Tutti-fruity being product of papaya comes under HSN 20060000
Polypropylene Leno Bags falls under GST Tariff Heading ‘3923 29 90’
Preventive Health Care comes within ambit of ‘Care’, Hence GST is not chargeable
GST on composite supply with exempt principal supply
GST applicable on freight charges recovered under contract from customer without issuance of consignment note
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.
