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.

Optical Transceivers Are “Parts” Under Tariff Item 8517 79 90, Eligible for Nil Customs Duty

HSN classification for bamboo pulp paper products & bamboo/wooden kitchenware

CAAR Mumbai Clarifies Customs Classification for Bamboo Pulp-Based Paper Products

Climatic Test Chambers Classifiable Under CTH 9027 as Physical Analysis Apparatus

Transparent Flexible LED Films Not Signalling Devices: CAAR Mumbai

Different Colours Not a Bar for Classification as Sleepwear: CAAR Delhi on Uniqlo Lounge Sets

Oven-Roasted Nuts: Areca Nuts Held as “Raw”, Others as “Roasted” by CAAR Mumbai

CAAR Mumbai Refuses Advance Ruling on ‘Roasted Areca Nut’ Classification Citing Madras HC Precedent

CAAR Rules on Classification of Ultrasonic Parking Sensors under Customs Tariff

Textile Rolls for Labels classifiable Under CTH 5807: CAAR Mumbai

Trading of Particulate Matter Permits Liable to GST at 12%: AAR Gujarat

Renting Aircraft Without Crew Falls Under HSN 9973 Subject to 5% GST

CAAR Delhi Allows Duty Exemption on OLED Display Parts for Laptops & Tablets

GST on Frozen Peas Storage: Uttarakhand AAR Rejects Repeated Ruling Request
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.
