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.
Bio-stimulant classifiable as Plant Growth Regulator due to physiological action, not nutrient supply: CAAR
PCR systems not classifiable as spectrometers as optical analysis is only incidental: CAAR
GST Exemption Limited to Manpower-Based Municipal Services: AAR West Bengal
Essential Hospital Support Services Held GST-Exempt for Meeting “Pure Service” Criteria
Non-profit Section 8 company is Body Corporate for GST: AAR West Bengal
Homoeopathic Medicines: HSN Classification and GST Rate Clarified
Aerated Beverages in Restaurants taxable as Composite Service under GST
Pure Consultancy Services for Water Distribution Networks Exempted from GST
GST Exemption for Transfer of Business as Going Concern
GST Exemption for Household Water Data Collection Services
GST Exemption Denied for Water Data Validation Due to Non-Qualification as Pure Services
GST Exemption on Road Transport for E-Commerce Deliveries Treated as GTA Service
Withdrawal Ends GST Advance Ruling Proceedings Without Adjudication
GST Ruling: Tea and Premix Bundles Classified as Mixed 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.
