Rulings ( 6444 results )
First Appellate Authority
Latest
FAA: Quashes Interest levy u/s 50 vis-à-vis Debit Notes on post-supply price revision
Feb 21, 2026- In Favour of Appellant
- Citation Number : TS-100-FAA-2026-GST
Supreme Court
SC: Dismisses SLP challenging refund of compensation cess against zero-rated-supplies effected on IGST payment
Feb 20, 2026- In Favour of Petitioner
- Citation Number : TS-99-SC-2026-GST
Supreme Court
SC: Dismisses Revenue’s SLP on refund of Compensation Cess on coal used for exports
Feb 20, 2026- In Favour of Petitioner
- Citation Number : TS-1082-SC-2025-GST
Authority for Advance Ruling
AAR: Ice-cream supplied with faludas, milk shakes, juices etc qualifies as ‘restaurant service’
Feb 19, 2026- In Favour of Applicant
- Citation Number : TS-98-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Advance ruling not maintainable for completed leasehold transfer; Denies ruling
Feb 19, 2026- In Favour of Not Applicable
- Citation Number : TS-1081-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Guarantee commission payable to State Govt. for issuing bonds, exempt
Feb 19, 2026- In Favour of Applicant
- Citation Number : TS-1080-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Paddle wheel aerators used in aquaculture ponds classifiable under HSN 8479, attract 18%
Feb 19, 2026- In Favour of Not Applicable
- Citation Number : TS-97-AAR(AP)-2026-GST
High Court
HC: ITC on transferring leasehold rights in sub-plots absent construction activity, not barred u/s 17(5)(d)
Feb 19, 2026- In Favour of Petitioner
- Citation Number : TS-96-HC(GUJ)-2026-GST
High Court
HC: Article 265 governs application for refund of tax paid twice; Section-54 limitation not applicable
Feb 19, 2026- In Favour of Petitioner
- Citation Number : TS-95-HC(ORI)-2026-GST
Authority for Advance Ruling
AAR: Medical gloves, aprons, drapes & covers taxable at 18% GST
Feb 19, 2026- In Favour of Respondent
- Citation Number : TS-94-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Curing, grading & butting render no alteration on tobacco leaves, remain taxable at 5%
Feb 19, 2026- In Favour of Not Applicable
- Citation Number : TS-93-AAR(WB)-2026-GST
High Court
HC: Reaffirms prohibition on clubbing multiple years in SCN; Follows Milroc, Rite Water
Feb 19, 2026- In Favour of Petitioner
- Citation Number : TS-92-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Shaving ‘foam’ & ‘cream’ are different products; Attracts 18% and 5% GST respectively
Feb 18, 2026- In Favour of Not Applicable
- Citation Number : TS-91-AAR(WB)-2026-GST
High Court
HC: Allows videography & Advocate’s presence during summons, citing Assessee’s health, willingness to cooperate
Feb 18, 2026- In Favour of Petitioner
- Citation Number : TS-90-HC(BOM)-2026-GST
High Court
HC: Composite notice for multiple AYs is unsustainable; Follows Lakshmi Mobile and Tharayil Medicals rulings
Feb 18, 2026- In Favour of Petitioner
- Citation Number : TS-89-HC(KER)-2026-GST
High Court
HC: Combined SCN against Uber-India for multiple periods impermissible; Separate notices mandatory
Feb 18, 2026- In Favour of Petitioner
- Citation Number : TS-88-HC(AP)-2026-GST
High Court
HC: Assignment of leasehold rights with building not a ‘supply of service’; Quashes demand
Feb 17, 2026- In Favour of Petitioner
- Citation Number : TS-87-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Supply of medical items to in-patients & consultation service to out-patients, exempt from GST
Feb 17, 2026- In Favour of Applicant
- Citation Number : TS-86-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: In-patient healthcare services including medicines qualify as composite supply, exempt
Feb 17, 2026- In Favour of Not Applicable
- Citation Number : TS-1078-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: ITC unavailable on immovable property constructed for leasing
Feb 17, 2026- In Favour of Not Applicable
- Citation Number : TS-1077-AAR(TN)-2025-GST