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.
No ITC on Share Buyback Expenses; Reversal Required on Common Inputs: AAR Gujarat
GST Not Payable on Goods Lost in Transit, But ITC Reversal Required: AAR Gujarat
No ITC on Inputs & Services for Mutual Fund Subscription & Redemption: AAR Gujarat
Free Scraping Tool with Apsara Oil Pastels Constitutes Separate Supply, Taxable at 18% GST: AAR Gujarat
ITC Allowed on Canteen Facility for Direct Employees, Limited to Employer’s Cost: AAR Gujarat
No ITC on Concrete Tower Construction for VCV Lines: AAR Gujarat
Second-Hand Goods: Margin Scheme Excludes Repair Costs; No ITC on Improvements
No Ruling in Absence of Complete Documentation for GST Classification: AAR Gujarat
Goods supplied under fraudulent orders qualify as supply under IGST Act: AAR Gujarat
Fresh Ruling Cannot Be Issued as Similar Matter is Pending Before Delhi HC: CAAR
Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling
Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai
CAAR Mumbai Rejects Advance Ruling Request citing pending case before HC
CAAR Mumbai Denies Advance Ruling on Optoma Panels, Citing CESTAT Order
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.
