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.
ITC not eligible on vehicles purchased to use as mobile cotton labs
GST on sale of tobacco leaves received from farmers made by Commission Agent
In absence of PE Non-Competent Fee received by UK Company from Indian Company not Taxable in India: AAR
GST not applicable on upfront amount for lease of 30 Years or more for plots
Input credit not available on packing material used for supply of exempt goods
AAR cannot decide on Transitional CENVAT credit Provisions
AAR on Determination of PE and other connected issues in Master Card Case
Revisiting Classic Decisions-#1- Global payment solution provider MasterCard has a PE in India: AAR
GST on educational courses approved by National Skill Development Corporation
GST Payable on Transportation charges even if transporter is not a GTA
Composite supply of exam support services attracts 18% GST: AAR
GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags
12% GST Payable on printing of photographs from media: AAR
Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST
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.
