#Advance Ruling
Log in to FollowLatest Advance Ruling updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Right to use of parking space with sale of apartments is not a composite supply

GST on health care services to senior citizens at their door step

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’

Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value

GST @12% leviable on contract w.r.t. construction of new railway sidings

Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910

GST exempt on procurement & distribution of drugs, medicines & other surgical equipment on behalf of government

GST exempt on services to educational institutes related to conduct of examinations

GST not exempt on accommodation rented for commercial purposes of accommodating students

Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%

GST on leasing of Tank Containers taken from a supplier located outside India
![GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]](https://taxguru.in/wp-content/uploads/2021/12/AAR-and-AAAR-Telangana.jpg)
GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]

GST on building constructed outside India when recipient & supplier are from India
Explore the latest Advance Ruling updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
