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

Instant Tea Whitener classifiable under Chapter Heading 0402

Advance ruling cannot be obtained on behalf of Sub-contractor providing input services

Breakwater not Plant & Machinery- ITC not eligible- AAAR

18% GST payable on parking services provided by Contractor of Market Committee

GST on sub-contract pertaining to construction / widening of road by NHAI

GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

18% GST on earthwork (Excavation in soil, hard rock excavation etc.)

ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower

ITC not eligible on laying of private Railway Siding

AAR cannot rule on GST exemption in absence of information about specific activities performed

GST leviable on ‘Mobilization Advance’ as on July 1, 2017 received for works contract service: AAR

Date of issuance of completion certificate will be date of property completion

No ITC on inward supplies for in-house hospital providing free medical facilities to employees: AAR

GTA Service provider cannot avoid GST by not issuing LR/GR/consignment note
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.
