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.

Govt Companies cannot be regarded as Government or Government Authority

GST payable on Hotel Services to guests & employees of SEZ units, outside SEZ: AAR

28% GST Payable on Heat Shrinkable Cable Jointing Kits

Joint Plant Committee not required to Register under GST Act: AAR

EPC contract for installation of solar plants not a composite supply & taxable at 5% GST

Caesarstone imported is to be classified under HSN code 6810: AAR

Envirotemp FR3 Fluid is taxable at rate of 12% GST: AAR Maharashtra

Installation of Earthing System services classifiable under Accounting Code 9954

AAR Ruling on classification of Earthing Pipe, Earthing Rods, Solid Rod Earthing, Lightning Arresters and Backfill Compound

Mere renting of warehouse cannot be said to be storage or warehousing service

GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

GST liability of MSO for services provided by Local cable operators: AAR Haryana allowed application withdrawal

Advance ruling on valuation of Supplies to branches in other states under GST

28% GST payable on Disc Brake Pads & Brakes Shoes used in automobiles: AAR
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.
