https://www.taxtmi.com/article/detailed?id=8522 Advance rulings under GST resolve classification, applicable rates, and exemption eligibility by applying notification definitions, tariff-heading interpretation, and the principle that specific entries override general entries. Recent AARs held: cold storage for items meeting the notification's agricultural-produce definition is exempt while processed items are taxable; marine parts used on fishing vessels qualify for a concessional rate but attract the general rate if used otherwise; specified medical implants and certain bulk drugs fall under concessional entries; polished limestone slabs classify as worked stone under the relevant heading; and ready-mix concrete supplies to SEZs were treated as exempt under stated government terms. en-us Fri, 31 May 2019 07:58:59 +0530 Fri, 31 May 2019 07:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8522 Advance rulings under GST resolve classification, applicable rates, and exemption eligibility by applying notification definitions, tariff-heading interpretation, and the principle that specific entries override general entries. Recent AARs held: cold storage for items meeting the notification's agricultural-produce definition is exempt while processed items are taxable; marine parts used on fishing vessels qualify for a concessional rate but attract the general rate if used otherwise; specified medical implants and certain bulk drugs fall under concessional entries; polished limestone slabs classify as worked stone under the relevant heading; and ready-mix concrete supplies to SEZs were treated as exempt under stated government terms. Articles Goods and Services Tax - GST Fri, 31 May 2019 07:58:59 +0530 https://www.taxtmi.com/article/detailed?id=8522