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 Applicable on Export of Packaged Frozen Shrimp: AAR Andhra Pradesh

GST Exemption Allowed Only for Planning Services Linked to Local Body Functions: AAR Gujarat

Customs Advance Ruling Inductor classifiable Under CTI 85045090: CAAR Mumbai

ITC Allowed on Power Transmission Equipment Installed Outside Factory: AAR Gujarat

Transfer of Construction Project via Slump Sale Treated as ‘Going Concern’- GST Exempt

CAAR Delhi Classifies 5G Spectrum Analysers as Telecom Equipment Under Tariff 90304000

R&S CMA180 Radio Test Set classifiable as Telecom Equipment under Heading 90304000: CAAR Delhi

5G Vector Tester under Specific Telecom Equipment fall under HSN 90304000: CAAR Delhi

Thermal Printer Ribbons Classifiable as Parts of Thermal Printers Under CTI 84439959

Milk Mineral Concentrate VitalArmor Ca M10 Classifiable Under Heading 2106

Tapioca Flour classifiable under HSN 23031000: AAR Tamil Nadu

Men’s Cotton Pyjama Sets Classified Under HSN 620721; 5% GST Applicable for Packs Under Rs.1,000

Cotton Seed De-oiled Cake (HSN 23061020) exempt from GST: W.B. AAR

Service Apartments are Commercial for GST: AAR West Bengal
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.
