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.

Micro-Slit Imitation Jari/Badla Classified Under 56050020: AAR Gujarat

Imitation Zari Yarn Classified Under 56050020, Taxed at 5% GST: AAR

AAR Declines GST Ruling on Preference Shares as Export Consideration

E-Way Bill Issues Outside AAR Jurisdiction, Application Rejected

Bio-Diesel Fuel Eligible for ITC Under Forward Charge for GTA Services: AAR Gujarat

5% GST Applicable on Transport of Empty Containers by Rail: AAR Gujarat

ITC Not Allowed on IGST Paid via Pre-Consultation Letter/TR-6 Challan: AAR Gujarat

18% GST Applicable on Waste-Processing Machinery Supplied to Municipality: AAR Gujarat

PVC Raincoats Classified Under Plastics: GST Rate Confirmed at 18%: AAR Gujarat

Diagnostic Kits Classified Under CTH 38221990, Customs duty Exemption Denied

Lithium-Ion Cell Inputs Classifiable as Accumulator Parts as No Specific Heading Exists: CAAR

Imported OTG Kits Missing Parts Classified as Components, Not Appliances: CAAR

GST Applicable Because Lease Property Used for Commercial Accommodation: CAAR

MOOWR Duty Deferment Does Not Exempt Later Anti-Dumping Duty: CAAR
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.
