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.

Bonded Warehouse Supplies Not Exports as Goods Delivered Within India: AAR Maharashtra

MHADA Flats Taxable as Additional FSI Was Received Before Occupancy Certificate: AAR Maharashtra

Supply to Navy, Coast Guard & Foreign-Going Vessels Not Export Under IGST Act: Maharashtra AAR

Feed-Grade Trace Mineral Premix Classifiable Under CTH 23099090: CAAR

Fortified Soy Protein Not Classifiable as Isolated Soy Protein: CAAR Delhi

GST Exemption Withdrawal Issue Not Decided as Advance Ruling Application Was Withdrawn

GST Rate Issue Left Undecided Because Advance Ruling Application Was Withdrawn

No Ruling on Washed Coal GST Rate Due to Voluntary Withdrawal of Application

Municipal Water Supply Services Eligible for GST Exemption: AAR Uttarakhand

West Bengal AAR Denies Reclaim of Reversed ITC Despite Retrospective Section 16(5) Amendment

CAAR Rejects Advance Ruling Plea as Roasted Areca Nut Classification Already Decided by HC

Chilli Grinding Job Work GST Issue Left Undecided Due to Withdrawal of AAR Application

GST Advance Ruling Application Withdrawn as ITC Time-Limit Issue Was Outside AAR Jurisdiction

Factory Canteen ITC Allowed Only to Extent of Actual Employer Expenditure
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.
