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.
Non-Payment of Requisite Fee: Advance Ruling Application rejected
Advance ruling Application Rejected for Failure to Submit ARA-01 Form & Requisite Fee
Prepayment premium for prepayment of loans is taxable under CGST Act, 2017
Re-gasification services for Liquified Natural Gas (LNG) constitute job work
Unutilized ITC of Compensation Cess – Retention or Reversal – AAR cannot give ruling
Soy Protein Nuggets Classifiable under HSN Code 35040091
MEMS Microphone classifiable under HS Code 85181000
ViewSonic Interactive Flat Panel (All-in-one computer system) classifiable under HS Code 84714190
YubiKey manufactured by Yubico AB classifiable under HS Code 84718000
Customs Ruling on Charges Inclusion in Assessable Value: United Spirits Limited Case
Latex Rubber Balloons for Holi Celebrations classifiable under HSN Code 95030099
Adhesive: Net Weight <1 kg - Merit Classification under HS Code 35069999
Augmented Reality (AR) Device classifiable under HSN Code 90318000
CAAR rejects application as question raised is pending before Officer of Custom
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.
