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 decide on issue of liability to deduct TDS under GST

AAR cannot decide applicability of GST Type as same relates to place of supply

GST on disputed claims and issue of refund claim- AAR cannot decide

5% GST Payable on EOT Grab Cranes : AAR

No GST on services provided to clients located in SEZ: AAR

Chilly Cutter made of Stainless Steel classifiable under HSN 8210

Slate for Student & Teacher are exempt from GST: AAR

AAR Not Admissible on Issue which is already pending before department

Recipient of service cannot apply for Advance Ruling

GST on deposit of diamond with safe vaults, Conversion in e-Units and vica versa

GST on Services by corporate office to unit in other states as well i.e. distinct persons

GST payable on amount billed by Taxi Aggregator on behalf of taxi operators

GST not payable on Good supplied outside taxable territory from a place located outside taxable territory

Supply to SEZ units using coffee vending machines do not qualify as zero rated supply
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.
