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.

Concessional Duty Allowed Only for Structural Phone Components: CAAR Delhi

Multiple Invoices not Allowed for Single Supply: AAR Kerala

Reason Skill-Training Services Taxable under GST Despite Full Government Funding: AAR Kerala

AAR Kerala Denied ITC for Pre-Registration Rent Due to Invalid GST Invoices

Waste Management Services to Government-Owned Body exempt from GST: AAR Kerala

Educational Services via Recognized Diploma Courses Exempt: AAR Kerala

GST Levied as Lockdown Wages Treated as ‘On Duty’ Under Existing Contract

GST applicable on Landowner Received Flats Under Development Agreement: AAR Kerala

Recruitment Exams fees collected from students Taxable Under GST: AAR Kerala

Fee Receipts Taxable under GST Without NSDC/NCVET-Approved Courses: AAR Kerala

GST Classification Shift Applied as Self-Drive Rentals Not Treated as Transfer of Control

GST on Staff Quarters Rent Held Payable Under RCM Due to Registered Recipient Status

Advance Ruling on GST for Duty-Free Supplies Dismissed After Withdrawal

Classification of Unassembled LED Monitor Kits Falls Under CTI 85285200 CAAR Mumbai
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.
