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.

Service of Charging of battery of Electrical Vehicle attracts 18% GST

Isha Samskriti ineligible for GST exemption: AAR Karnataka

Agricultural Hand Tools – Classification & Exemption (AAR Withdrawal)

GST on Services Provided under Market Led Fee-based Services Scheme

GAAR Gujarat Lacks Jurisdiction Over Madhya Pradesh Supply Issue

R&D services provided to foreign company considered as export of service

ITC on Consumer Funded Jobs in Electricity Distribution: AAR Delhi Ruling

AAR West Bengal Rejects Application on GST Registration Requirement in Assam

GST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%

AAR cannot give ruling on question already decided by jurisdictional authority

GST Exemption for Composite Supply of Milling Wheat into Flour: Analysis & Conclusion

Impact of GST Registration on Multiple Business Types: A Case Study of Aesthetik Engineers Pvt. Ltd.

No GST to be charged from State government being not a recipient under GST

Denial of ITC on construction of warehouse capitalised in books of accounts
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.
