Rulings ( 6232 results )
Authority for Advance Ruling
Latest
AAR: Application fees charged by Kerala Devaswom Recruitment Board for recruitment examination attract GST
Nov 26, 2025- In Favour of Respondent
- Citation Number : TS-969-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: No ITC on rent paid while landlord was unregistered; Credit allowed only post-registration
Nov 26, 2025- In Favour of Applicant
- Citation Number : TS-968-AAR(KER)-2025-GST
High Court
HC: Remands SEZ refund matter citing Revenue’s failure to consider Brittania-ruling and for factual verification
Nov 26, 2025- In Favour of Petitioner
- Citation Number : TS-967-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: No exemption for education and training provided through non-NSDC-approved outsourced partners
Nov 25, 2025- In Favour of Respondent
- Citation Number : TS-965-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Self-drive rental cars to attract GST at like-goods rate; Classifiable under SAC 997329
Nov 25, 2025- In Favour of Not Available
- Citation Number : TS-964-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Tax invoice for receiving advance payment before actual supply of goods, not permitted
Nov 25, 2025- In Favour of Respondent
- Citation Number : TS-963-AAR(KER)-2025-GST
High Court
HC: Copy of Judgment quashing unjustified cancellation of boAt’s registration and imposing costs on Revenue
Nov 25, 2025- In Favour of Petitioner
- Citation Number : TS-962-HC(DEL)-2025-GST
High Court
HC: Restores appeals dismissed for delay for ends of Justice in peculiar facts, subject to deposit
Nov 25, 2025- In Favour of Petitioner
- Citation Number : TS-961-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Rented residential dwellings from unregistered persons for staff quarters attract GST under reverse charge
Nov 24, 2025- In Favour of Respondent
- Citation Number : TS-960-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: GST applicable on interim-wage paid by manpower service recipient to outsourced-workers during Covid-19 period
Nov 24, 2025- In Favour of Respondent
- Citation Number : TS-959-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Landowner’s share of constructed flats as consideration for development rights transferred to promoter, taxable
Nov 24, 2025- In Favour of Respondent
- Citation Number : TS-958-AAR(KER)-2025-GST
High Court
HC: No adverse action u/s 74 when buyer paid tax, despite seller’s registration later cancelled
Nov 24, 2025- In Favour of Petitioner
- Citation Number : TS-957-HC(ALL)-2025-GST
High Court
HC: Parallel proceedings bar not attracted when state proceedings close without adjudication, allows Central’s SCN to proceed
Nov 21, 2025- In Favour of Appellant
- Citation Number : TS-956-HC(CHAT)-2025-GST
High Court
HC: Allahabad HC quashes GST registration cancellation issued through system-generated notice without authority’s name or designation
Nov 20, 2025- In Favour of Petitioner
- Citation Number : TS-955-HC(ALL)-2025-GST
High Court
HC: Flags systemic lapses in online notice service and resulting loss of appeal rights; Remands matter
Nov 20, 2025- In Favour of Petitioner
- Citation Number : TS-954-HC(ALL)-2025-GST
High Court
HC: Natural justice not a straitjacket, requires clear showing of prejudice; Imposes costs
Nov 20, 2025- In Favour of Respondent
- Citation Number : TS-953-HC(BOM)-2025-GST
High Court
HC: Allowing ITC on stock & premises insurance, quashes demand premised on misclassification as motor insurance
Nov 20, 2025- In Favour of Petitioner
- Citation Number : TS-949-HC(GUJ)-2025-GST
High Court
HC: Non-submission of eBRCs/FIRCs cannot derail refund claim where Revenue has full details
Nov 20, 2025- In Favour of Petitioner
- Citation Number : TS-948-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Infrastructure fit-outs hired to property tenants, a mixed supply, taxable at 18%
Nov 19, 2025- In Favour of Applicant
- Citation Number : TS-944-AAR(WB)-2025-GST
High Court
HC: Proscribes duplicate impost for DGST–CGST overlap; Permits appeal filing without pre-deposit
Nov 19, 2025- In Favour of Petitioner
- Citation Number : TS-947-HC(DEL)-2025-GST