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.

GST on hostel accommodation services & supply of in-house food to inmates

HSN Codes & GST Rates for Urban Roots, Bio Kavach, & Immunity Booster – Avinja 7

GST exemption extended to a works contractor is not applicable for his procurement

GST & ITC on recovery from employees against canteen/transportation facilities

No GST Exemption to Central Police Canteen under Ministry of Home Affairs

GST on renting of residential dwellings along with amenities to students & working women

GST on damages received from tenant for termination of sub-lease before agreed lock-in period

GST on lease renewal amount: AAR Gujrat Ruling

AAR rejects advance ruling application filed by non-supplier

GST on process of converting raw material, owned by other Registered dealers

Escrow Deposit pending outcome of Award Not Liable to GST: AAR Gujarat

CAAR Cannot Rule on Goods’ Classification Under Quality Control Order, 2022

CAAR cannot give advance ruling on the intent of notification

Roasted Areca/Betel Nuts classifiable under CTI 2008 19 20
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.
