Rulings ( 3125 results )

AAR: GST leviable on ‘System Use Gas’ invoiced by Shell on LNG regasification service

  • In Favour of Respondent
  • Citation Number : TS-258-AAR(GUJ)-2022-GST

AAR: Used/Second hand ‘Paintings’ classifiable under Heading 9701, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-260-AAR(MAH)-2022-GST

AAR: Books, stationery provided with education service to pre-school students, faculty a ‘Composite Supply’

  • In Favour of Not Applicable
  • Citation Number : TS-259-AAR(MAH)-2022-GST

AAR: Training and Awareness programmes on Fire Prevention & Emergency attracts 18%

  • In Favour of Respondent
  • Citation Number : TS-257-AAR(KAR)-2022-GST

AAR: Support Services to overseas vessels entering/exiting India taxable at 18%, does not constitute ‘export’

  • In Favour of Respondent
  • Citation Number : TS-256-AAR(TN)-2022-GST

AAAR: ITC inadmissible on installation/construction of LNG jetties; Confirms AAR

  • In Favour of Respondent
  • Citation Number : TS-255-AAAR(GUJ)-2022-GST

AAAR: State Industrial Development Corp. ineligible to exemption on activities undertaken for plot holders; Modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-254-AAAR(GUJ)-2022-GST

HC: “Procedural infraction” can’t debar legitimate way of refund on exports under IGST Act

  • In Favour of Petitioner
  • Citation Number : TS-252-HC(MAD)-2022-GST

HC: Instructs filing of refund application afresh on account of non-communication of deficiency memo

  • In Favour of Petitioner
  • Citation Number : TS-250-HC(MP)-2022-GST

HC: ITC cannot be denied where supplier’s registration cancelled after genuine transaction

  • In Favour of Petitioner
  • Citation Number : TS-249-HC(CAL)-2022-GST

HC: Revives registration noticing fault lines in registration-cancellation procedure

  • In Favour of Petitioner
  • Citation Number : TS-248-HC(DEL)-2022-GST

NAA: Base-price of imported goods not reduced commensurately with ITC of GST available under new regime

  • In Favour of Not Applicable
  • Citation Number : TS-247-NAA-2022-GST

HC: Considering peculiar facts and assessee's bona-fides, quashes order detaining vehicle for EWB expiry

  • In Favour of Petitioner
  • Citation Number : TS-245-HC(CAL)-2022-GST

AAR: Bouquet of services to delegates for an exhibition to showcase products constitutes ‘Composite Supply’

  • In Favour of Applicant
  • Citation Number : TS-243-AAR(GUJ)-2022-GST

AAR: Intermediary services from Manager located outside India for soliciting investors not taxable under RCM

  • In Favour of Applicant
  • Citation Number : TS-242-AAR(GUJ)-2022-GST

AAR: Rejects Application as non-maintainable, being premature, absent Applicant's Locus Standi

  • In Favour of Respondent
  • Citation Number : TS-244-AAR(GUJ)-2022-GST

NAA: Judicial Member mandate not applicable to NAA-composition, constitution; Confirms Profiteering against DLF

  • In Favour of Not Applicable
  • Citation Number : TS-241-NAA-2022-GST

AAR: Rules on classification of Fire safety product trolley

  • In Favour of Respondent
  • Citation Number : TS-240-AAR(GUJ)-2022-GST

AAR: 18% GST applicable on Industrial grade fans supplied to Poultry House

  • In Favour of Respondent
  • Citation Number : TS-239-AAR(GUJ)-2022-GST