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.

GST on three wheeled powered cycle Rickshaw, E-Rickshaw and Tyres

E-rickshaw Tyres classifiable as New pneumatic tyres of rubber; Taxable at 28% GST: AAR

GST payable on coaching services for entrance examination: AAR

GST Advance ruling cannot given on matter not falling U/s. 97(2)

Coal supply by JEL for power generation is deemed supply of goods: AAR

18% GST applies on Setting up & operation of solar power plant: AAR

Fludeoxyglucose or FDG classifiable as radioactive isotopes & compounds: AAR

Whether GST is applicable on interest charged by Del credere Agent

Setting up & operation of solar power plant is in nature of Works contract’ & taxable at 18% GST: AAR

Electrically operated Drum with Bell and Zalar not eligible for GST Exemption: AAR

Roof Ventilators are not Windmills; 18% GST Payable: AAR

28% GST payable on Ice Cream Making Machine (Tariff Heading 84.18)

Supply of goods imported into territory of India, till they cross customs frontiers of India is supply in the course of inter-State trade or commerce

GST payable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships
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.
