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.

Temperature Test Chambers Merely Measuring Physical Properties, Not Electrical: CAAR

GST AAR Rejects Virtual Office Multiple Registration Query

GST Payable Only on Worker Canteen Deductions, Not Employee Deductions AAR Gujarat

GST applies on Lease Property Used for Commercial Accommodation: AAR Gujarat

GST Not Applicable on Escrow Transfers of Freight Payments: AAR Tamilnadu

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

GST Exemption Allowed on Godown Rent Due to Storage of Agricultural Produce

GST Liability Arises Due to Non-Monetary Perquisites Because TDS Is Deducted

Duty Exemption Denied Under MOOWR Scheme Due to Incompatibility of Benefits

Concessional Duty Denied Because Imported Lithium Cells Not Used in ‘Manufacture’ Under IGCR Rules

Crude Rapeseed/Canola Oils Classifiable Under CTSH 15141120, CEPA Duty at 8%: CAAR

CAAR allows IGST Exemption for FTWZ-to-DTA Lease Supplies

Power Recliner Is a Motor-Vehicle Seat Part, Classifiable Under CTI 94019900: CAAR

Rice-Based Alcohol Not Treated as Beer Due to Absence of Malt: CAAR Delhi
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.
