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.

CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

User Charges Collected Beyond Statutory Fees Not Exempt: GST Telangana AAR

Driver Monitoring System Parts Classified Under CTH 8708, Not CTH 8512: CAAR Delhi

Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi

Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR

CAMPA Charges for Forest Clearance Constitute Consideration for Services, GST Payable Under RCM: AAR Odisha

AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

CAAR Classifies Greek Zante Currants as Raisins Due to Their Nature as Dried Vitis Vinifera Grapes

CAAR Classifies Empty Semen Storage Straws Under HSN 3926, Not 9018

Compensation from Transporters Not Taxable as GST Since It Is Liquidated Damages: AAR Gujarat

AAR Clarifies GST Exemption on Mental Health, Self-Defence, Vocational Training & Yoga Services

Works Contract Qualified for GST Exemption as Goods Component Was Below 25% Threshold
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.
