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.

GST on medicines, consumables & implants used in providing health care services

GST on booking/selling of plots before completion of development work of township

GST payable on sale of commercial space by & on behalf of MoHUA

GST on One time Concession fees on property given on long term lease

CIDCO is ‘Government Entity’ for GST: 12% GST applicable

Fan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place

PP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300

ITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business

GST ITC on maintenance of township, guesthouse, hospital, horticulture

GST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract

GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

Classification and taxability of Agricultural Seedling Tray under GST

5% GST Payable on Coir pith : AAR

GST not payable on mere liaison activities in line with RBI permission
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.
