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 input tax credit for Krishi cess in GST Regime: AAR

GST on ancillary services (Transfer / Extension / Conversion fees etc.)

PVC Carpet Mat taxable at 18% GST: AAR Maharashtra

AAR Ruling on GST on sale of undivided and impartible share of land

GST: Supply of Food & Beverages in Trains is supply of Goods: Delhi AAR

Storage and warehousing of Agriculture produce- GST exemption applicable for both farmers & traders

Issue of ITC on clean environment (energy) cess cannot be decided by AAR

Bulk drugs taxable at lower rate of GST of 5%: AAR

GST Leviable on ‘Duty Free’ shops at Delhi International Airport: AAR

Duty Free Shops supplies not Exports under GST- Delhi AAR ruling

AAR Kerala allows advance ruling withdrawal on applicability of Margin Scheme on demo cars

GST Rate on Rubber Wood is 18%: AAR

GST not payable on Merchant Trade Transaction : AAR

GST on Canteen Food / Services provided by Company to its employees
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.
