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.
18% GST Payable on Hydraulic Orbital Valve classifiable under Tariff Heading 84.81
Pumps for sewage or waste is different from clear or raw water: Not eligible for 12% GST
Laying of underground pipeline network is works contract & GST is Payable
GST on Specially designed water tank assembly specifically made for Indian railways
Geared Motor falls under HSN code 8501 attracting GST at 18%: AAR
GST AAR Ruling- Whether Pulses, processed dry fruits / Spices, Cereal are agriculture produce?
GST Advance Ruling Authority cannot admit application on ‘place of supply’ issue
Processing of steel scrap into blended steel scrap amounts to manufacture – AAR
Mere Crushing of Coal does not amount to manufacture: AAR
Activity of mere Loading software in a device does not amount to manufacture – AAR
Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR
Activities intended to protect goods and facilitate inventory management & storage does not amount to manufacture- AAR
Revenue sharing arrangements are liable to service tax: AAR
No Service Tax on Web Hosting & Domain name registration/ transfer services provided by GoDaddy: 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.
