Rulings ( 6755 results )
Authority for Advance Ruling
Latest
AAR: Proceedings pending before GST authority bars advance ruling admissibility on hotel-construction ITC-admissibility
May 30, 2026- In Favour of Not Applicable
- Citation Number : TS-397-AAR(WB)-2026-GST
Supreme Court
SC: Stakes on uncertain outcomes render online-gaming taxable actionable claims; Valuation must conform to Rules
May 29, 2026- In Favour of Petitioner
- Citation Number : TS-391-SC-2026-GST
Supreme Court
SC: Online skill games played for stakes lose Article 19 shield; States can impose total ban
May 29, 2026- In Favour of Petitioner
- Citation Number : TS-392-SC-2026-GST
Authority for Advance Ruling
AAR: Rose Water “Pooja Panneer” not Pooja Samagri; Rejects exemption, Rules 18% GST-levy
May 29, 2026- In Favour of Respondent
- Citation Number : TS-396-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Foreign director’s commission taxable as import of services; Overseas marketing agents “intermediary”, no GST leviable
May 29, 2026- In Favour of Not Applicable
- Citation Number : TS-395-AAR(TN)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Compostable plastic bags taxable at 5%, conditional on biodegradability; Upholds AAR ruling
May 29, 2026- In Favour of Respondent
- Citation Number : TS-394-AAAR(RAJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Ready-to-eat packaged Chicken/Mutton curry not classifiable as 'prepared or preserved meat' under CH 16
May 29, 2026- In Favour of Appellant
- Citation Number : TS-1104-AAAR(KER)-2025-GST
High Court
HC: Proceedings for Rule 96(10) contravention lapse upon its omission, even if initiated earlier
May 28, 2026- In Favour of Petitioner
- Citation Number : TS-387-HC(CAL)-2026-GST
High Court
HC: Construction of roads vis-à-vis toll-collection-rights, a taxable ‘barter’ between NHAI and concessionaire; Sustains demand
May 28, 2026- In Favour of Respondent
- Citation Number : TS-393-HC(RAJ)-2026-GST
High Court
HC: Preferential-Location -Charges by DLF taxable as part of composite-supply qua construction services; Quashes separate levy
May 27, 2026- In Favour of Petitioner
- Citation Number : TS-388-HC(P&H)-2026-GST
High Court
HC: Writ against SCN not maintainable; Dismisses plea over alternative remedy u/s 107(1)
May 27, 2026- In Favour of Respondent
- Citation Number : TS-389-HC(RAJ)-2026-GST
High Court
HC: Prosecuting Advocate for filing client’s GST-appeal in professional capacity spells ‘end of Bar’; Quashes FIR
May 27, 2026- In Favour of Petitioner
- Citation Number : TS-390-HC(ALL)-2026-GST
Authority for Advance Ruling
AAR: PP packing boxes classifiable under HSN 39231090, attract 18% levy
May 26, 2026- In Favour of Applicant
- Citation Number : TS-385-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Laundry soaps not commonly interchangeable with toilet soaps; Attract 18% levy
May 26, 2026- In Favour of Not Applicable
- Citation Number : TS-384-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Temple collecting licence fees for permitting collection of devotees hair, taxable at 18%
May 26, 2026- In Favour of Not Applicable
- Citation Number : TS-382-AAR(TN)-2026-GST
Supreme Court
SC: Grants bail in GST-evasion case, noting over 9-months custody, maximum punishment u/s 132
May 26, 2026- In Favour of Appellant
- Citation Number : TS-383-SC-2026-GST
High Court
HC: Best judgment assessment unsustainable absent proof of notice service; Mere recital insufficient
May 25, 2026- In Favour of Petitioner
- Citation Number : TS-381-HC(KER)-2026-GST
Supreme Court
SC: Copy of SC-order dismissing Revenue’s SLP against HC-ruling setting aside GST-levy on transfer of leasehold rights
May 25, 2026- In Favour of Respondent
- Citation Number : TS-380-SC-2026-GST
High Court
HC: Quashes rectification rejection order over denial of hearing and non-consideration of parallel Centre-State proceedings
May 22, 2026- In Favour of Petitioner
- Citation Number : TS-370-HC(BOM)-2026-GST
High Court
HC: Upholds GST jurisdiction over cross-LoC trade, treats transactions as intra-state supplies; Upholds combined SCN validity
May 22, 2026- In Favour of Respondent
- Citation Number : TS-1103-HC(J&K)-2025-GST