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.

AAR Rejects ITC Claim Queries due to Pending Proceedings & Jurisdictional Limits

ITC on Input Services for Leasing/Renting Motor Vehicles for Women’s Safety

Place of Supply for R&D Services in Pharma Sector: Location of Recipient in Non-Taxable Territory

Grant from Food & Agriculture Organization of UN is not a supply: AAR Ruling

Classification of Raw Silicon Carbide Bricks for DPF application: CAAR Ruling

Classification & Customs Duty Implications of Electronically Downloaded I-RECs

GST applicable on Supervision Charges by UP Power Corporation

Classification & GST on Non-Edible Neem Oil: AAR Uttar Pradesh

Taxation of Vouchers as Supply of Goods and Time of Supply Under GST

ITC eligibility on wires/cables & equipment for electricity transmission

No GST on Employee Canteen Charges: Alleima India Pvt Ltd (AAR Gujarat)

GST on advances received for supply portions under turnkey contracts

GST on Transportation of coal from mines to railway siding or delivery point

Advance Ruling Application Denied Due to Ongoing Audit Commissionerate Proceedings
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.
