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 Tapioca flour obtained by crushing dried roots & remnants of tapioca roots/tubers

GST on Sub-Licensing Software, Market Support Fees & Taxable Value Calculation

GST on Broken Rice: Tax Rate for Unbranded Supplies

GST Exemption: Printing Question Papers for Educational Institutions

Linear Accelerator merit classification under Heading 9022: CAAR Mumbai

Foil Balloons Made of Nylon/HDPE for Party Decoration – Classification under 9505.9090

Lenovo’s Interactive Large Format Displays merit classification under sub-heading 84714190

Jac Olivol Body Oil to Fall Under Heading 3304 of Customs Tariff Act

Applicant’s Lack of Interest & absence of relevant records: AAR cannot give ruling

AAR cannot give ruling on Delay in Filing ITC-01 & Availing ITC on Closing Stock

Interest on Delayed Payment against supply of services is includible in supply value

GST on Pre & Post Examination Services to Universities: AAR Ruling

Value & Tax Rate on Wheat to Atta Conversion for Public Distribution

Advance Ruling application not admitted as applicant not submitted proof of applicable fees
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.
