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.
Plantation and Tree Maintenance Treated as Charitable Activity Under GST Law
GST Exemption Allowed as Tree Plantation Held as Environmental Preservation: AAR Gujarat
ITC Denied Because Warehouse Treated as Civil Structure After Law Amendment: AAR Gujarat
Disposable Filter Tips Classifiable as Plastic Articles, Not Machine Parts: CAAR Delhi
Diagnostic Research Kits Classified as Chemical Compounds Due to Defined Nucleic Acid Nature
Customs Classification Confirmed for Lithium-Ion Cell Inputs Based on Manufacturing Use
CAAR Classifies Lithium-Ion Battery Inputs Under Specific Tariff Headings
Thermostat Addition Does Not Change Heating Resistor Classification: CAAR Delhi
Standardised Wheat Seed Oil Ceramides Not Classifiable as Vegetable Extracts: CAAR Mumbai
Electrical Components Not Classifiable as EV Parts Due to Specific Tariff Coverage: CAAR Mumbai
Dyed Feathers Classified Under Heading 6701 Due to Processing Beyond Cleaning
AC-DC and DC-DC Power Modules Fall Under Heading 8504: CAAR Mumbai
Titanium Dioxide for Skin-Care & Toilet Soaps Not Liable to Anti-Dumping Duty: CAAR
CAAR Denies APTA Benefit Due to Absence of Third-Party Invoicing Provision
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.
