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.

No GST Exemption on warehouse services used for packing & storage of Tea; AAR

GST applicable on compensation for alternate accommodation/ damages for delayed handover

No GST on Goods sold on high seas sale basis : AAR

Marine paints cannot be considered a Part of Ship under GST Laws

No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

18% GST payable on composite supply, including materials, freight, erection, commissioning etc: AAR

18% GST payable on freight on supply of materials in a composite supply of works contract: AAR

GST payable on non-tariff charges recovered by electricity distribution Company

Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

12% GST Payable on Rapeseed / Soya oil based dielectric transformer fluid: AAR

18% GST Payable on Liquidated Damages for delay In Power Project: AAR

Supply between NDDB & State Govt. can’t be treated as supply between ‘related persons’

AAR on GST related issues on erection of solar power generating system

Mere supply of food to employees of Company cannot be called as canteen activity
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.
