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 Ruling on Tobacco Pre-Mixed with Lime: Kasar Industries Case

Common Head Office for Multiple GST Registrants – AAR cannot give ruling

AAR Cannot give ruling on past Supplies

Foam cup pads classifiable under HSN 39262091 & attracts GST @18%

GST applicable only on supervision charges if other costs are reimbursement

Uniform valuation of goods outside the purview of advance ruling procedure: CAAR

Input tax credit on inward supply of motor vehicle used for demonstration purpose

Classification and GST Rate for Solar Home Lighting System

Hostel accommodation services exempted from GST from August 2021 till July 18, 2022

Shifting of Transmission Lines for NHAI classified under Service Head 998631, 18% GST

GST exempt on Services by University of Calicut to its affiliated colleges & students

GST Rates on Marine Vessel Parts and Replacement

‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable

GST on payment to Govt for change of description of land from wetland to ordinary land
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.
