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.
Classification of UPS for Exemption under Notfn No. 25/2005: CAAR Delhi Ruling
Provisionally preserved Areca nut falls under Customs Heading 0812: CAAR
No GST is applicable on salary deducted in lieu of notice period
Interactive Display System (View Board) falls under Heading 8471: CAAR
LED Socket Plug Assembly merit classification under Heading 8512: CAAR
CAAR rejects application on the ground of lack of jurisdiction
Only supplier of Goods/services can file Application for Advance Ruling
Manufactured chewing tobacco classifiable under CTH 24039910
Services rendered under contract with SUDA for PMAY-U are exempt from GST
StrataTex HSR® classifiable under HSN 59119032 subject to BIS certification
Kandi ravo falls under HSN 24013000 & 28% GST payable: AAR Gujarat
Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)
CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020
AAR cannot determine place of supply of services
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.
