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.

Admissibility of ITC on Government Payments via Book Adjustment

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

GST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit

GST not exempt on Construction of Jetty for Indian Coast Guard

Construction of Jetty for Indian Navy is work contract & not exempt from GST

Eligibility for Availing Direct Input Tax Credit on Deposit Works by KSEBL

Traders of second-hand gold ornaments not eligible for GST margin scheme

GST Rate on Non-Affordable Residential Apartment Construction

Bodybuilding of Customer-Supplied Vehicle Chassis: GST at 18%

ITC Admissibility for Goods Purchased from Outsourced Vendors via Book Adjustment

GST on Transfer of Sand and Mud Extraction Rights by Kerala Irrigation Department

GST Rate on Affordable Residential Apartments & Sale of Villas without ITC

GST Classification: Chikkies Taxable @ 5% and 18%

Hostels and PG accommodation services attract @ 12% GST
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.
