Rulings ( 6009 results )

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AAR: Prepacked-labelled branded rice weighing more than 25kg liable to GST

Aug 23, 2025
  • In Favour of Respondent
  • Citation Number : TS-736-AAR(OD)-2025-GST
Authority for Advance Ruling

AAR: Cargo handling of bauxite for SEZ unit qualifies as Zero Rated Supply

Aug 23, 2025
  • In Favour of Not Available
  • Citation Number : TS-735-AAR(OD)-2025-GST
Authority for Advance Ruling

AAR: Maize-based cattle-feed for direct-consumption by animals exempt; Further processing taxable at 5%

Aug 23, 2025
  • In Favour of Applicant
  • Citation Number : TS-734-AAR(KAR)-2025-GST
Authority for Advance Ruling

AAR: State Medical Corporation, a Govt. Entity; Denies exemption citing absence of ‘pure service’

Aug 23, 2025
  • In Favour of Respondent
  • Citation Number : TS-733-AAR(OD)-2025-GST
Authority for Advance Ruling

AAR: Bengaluru Metro not ‘Govt. Authority'; No exemption in granting concession to Concessionaire

Aug 23, 2025
  • In Favour of Applicant
  • Citation Number : TS-731-AAR(KAR)-2025-GST
Authority for Advance Ruling

AAR: Post-sales service in Odisha requires registration; Spare-parts storage facility qualifies as ‘place of business’

Aug 23, 2025
  • In Favour of Respondent
  • Citation Number : TS-730-AAR(OD)-2025-GST
Authority for Advance Ruling

AAR: 12% GST on pure supply of Artificial Turf for sports flooring, 18% when supplied with installation

Aug 23, 2025
  • In Favour of Applicant
  • Citation Number : TS-732-AAR(KAR)-2025-GST
High Court

HC: Revives law firm’ appeal against registration-cancellation; Interprets Section 107

Aug 22, 2025
  • In Favour of Petitioner
  • Citation Number : TS-729-HC(DEL)-2025-GST
High Court

HC: Recognizing negative blocking in principle, relaxes conditions to balance interests of Assessee and Revenue

Aug 22, 2025
  • In Favour of Respondent
  • Citation Number : TS-728-HC(MAD)-2025-GST
High Court

HC: Quashes transfer of refund of ocean freight to consumer welfare fund; Grants refund upon conditions

Aug 21, 2025
  • In Favour of Petitioner
  • Citation Number : TS-938-HC(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Acer’s Interactive Flat Panel Displays differ from ADP machines; Attract 28% GST

Aug 21, 2025
  • In Favour of Respondent
  • Citation Number : TS-726-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Parts of car seats classifiable under Heading 9401 90 00, taxable at 18%

Aug 21, 2025
  • In Favour of Applicant
  • Citation Number : TS-722-AAR(KAR)-2025-GST
Authority for Advance Ruling

AAR: IT/ITes sector Certification programs offered in partnership with NSDC, exempt from GST

Aug 21, 2025
  • In Favour of Applicant
  • Citation Number : TS-723-AAR(KAR)-2025-GST
Authority for Advance Ruling

AAR: ‘Cake Gel’ for making quality fluffier Cakes, classifiable as ‘other’ Food Preparation, attracts 18% GST

Aug 21, 2025
  • In Favour of Applicant
  • Citation Number : TS-724-AAR(KAR)-2025-GST
GST Appellate Authority

GSTAT: Finds L’Oreal distributor guilty of not passing Cosmetics rate-cut benefits; Directs deposit

Aug 19, 2025
  • In Favour of Respondent
  • Citation Number : TS-721-GSTAT(DEL)-2025-GST
High Court

HC: Retrospective effect of Mohit-Minerals nullifies statutory-limitation on refund of illegally collected taxes; Grants refund

Aug 19, 2025
  • In Favour of Petitioner
  • Citation Number : TS-720-HC(AP)-2025-GST
High Court

HC: No constitutional breach by taxing non-corporate security services supplier differently than corporate; Upholds Notification

Aug 19, 2025
  • In Favour of Not Available
  • Citation Number : TS-719-HC(BOM)-2025-GST
High Court

HC: Absent specific averment on retrospectivity in SCN, cancellation to that effect illegal; Modifies Order

Aug 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-718-HC(DEL)-2025-GST
High Court

HC: Failure to file return not an embargo to square-off deposited amount in ECL against tax-liability

Aug 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-717-HC(MAD)-2025-GST
High Court

HC: Quashing consolidated SCN issued to 176-noticees availing fraudulent-ITC, relegates Assessee to Appeal

Aug 18, 2025
  • In Favour of Not Available
  • Citation Number : TS-716-HC(DEL)-2025-GST