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

AAR cannot decide application if same issue in the case of applicant already decided by other AAR

GST on activity of collecting exam fee on behalf of any university or institution without any value addition

Packaged food products are goods hence not classifiable HSN Code of Services

Bus passes distributed to commuters & facilitation charges includable in value of service

Air handling units & Air Ventilators are classifiable under HSN 84145910

GST payable on Godown Renting Services which is not storage service of food items

18% GST payable on EPC services provided to Govt owned Electricity Supply Companies

Technical testing and analysis is supply of services under GST

ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)

EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’

GST Applicable on man power services provided to Karnataka Rural Road Development Agency

ITC under GST available on detachable wooden flooring

GST on Diagnostic services provided to Hospitals & other establishments

GST on supply of construction service to land owner in lieu of transfer of development rights
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.
