Rulings ( 6249 results )
Authority for Advance Ruling
Latest
AAR: Customs pre-consultation letter not a valid document to claim ITC of differential duty
Dec 05, 2025- In Favour of Respondent
- Citation Number : TS-985-AAR(GUJ)-2025-GST
High Court
HC: Proceedings against recipient sans prior action against supplier for ITC mismatch, impermissible; Quashes SCN
Dec 05, 2025- In Favour of Petitioner
- Citation Number : TS-984-HC(KER)-2025-GST
Authority for Advance Ruling
AAR: PVC Raincoats not ‘Articles of apparel and clothing’, but of ‘Plastic’, taxable at 18%
Dec 05, 2025- In Favour of Respondent
- Citation Number : TS-983-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Imitation zari yarn falls under HSN 56050020, taxable at 5%
Dec 05, 2025- In Favour of Applicant
- Citation Number : TS-982-AAR(GUJ)-2025-GST
Supreme Court
SC: Copy of SC judgment upholding GST exemption on rent from leasing residential premises to students/working professionals
Dec 04, 2025- In Favour of Petitioner
- Citation Number : TS-981-SC-2025-GST
High Court
HC: Rent from leasing residential premises to students, exempt; Directs Revenue to reconsider refund
Dec 03, 2025- In Favour of Petitioner
- Citation Number : TS-979-HC(KAR)-2025-GST
High Court
HC: Absent saving clause, Rule 96(10) omission obliterates pending IGST refund proceedings
Dec 03, 2025- In Favour of Petitioner
- Citation Number : TS-980-HC(DEL)-2025-GST
High Court
HC: Quashes Appellate order for overlooking ITC disclosed in GSTR-9 but not claimed in GSTR-3B
Dec 01, 2025- In Favour of Petitioner
- Citation Number : TS-978-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: No GST on Solid Waste Management Services to Govt. authority entrusted with municipalities function
Nov 28, 2025- In Favour of Applicant
- Citation Number : TS-977-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Education and training to co-operative societies' employees/members exempt from GST
Nov 28, 2025- In Favour of Applicant
- Citation Number : TS-976-AAR(KER)-2025-GST
High Court
HC: Appellate Authority must notify pre-deposit shortfall and allow rectification opportunity to Assessee
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-975-HC(BOM)-2025-GST
High Court
HC: Warns Revenue for citing AI-generated fake judgement in notices; Dismisses SCN challenge rooted in IT-search
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-974-HC(DEL)-2025-GST
High Court
HC: Rs 1 lakh costs on Assessee for repeatedly missing personal-hearings, as condition to quash assessment
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-973-HC(DEL)-2025-GST
High Court
HC: Payment made under protest during assessment eligible to be treated as pre-deposit for appeal
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-972-HC(KAR)-2025-GST
High Court
HC: Department attached properties of a separate company, not defaulters; Commissioner to decide ownership claim
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-950-HC(MAD)-2025-GST
High Court
HC: SEZ Officer endorsement u/r 30(4) not a pre-condition for zero-rated services prior to September 2018
Nov 27, 2025- In Favour of Petitioner
- Citation Number : TS-971-HC(KAR)-2025-GST
High Court
HC: Once SCN is issued u/s 74, court cannot test its correctness or grounds; Dismisses petition
Nov 27, 2025- In Favour of Respondent
- Citation Number : TS-970-HC(MP)-2025-GST
Authority for Advance Ruling
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