Rulings ( 6432 results )
Authority for Advance Ruling
Latest
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
Authority for Advance Ruling
AAR: Margin valuation inapplicable where seller not engaged in second-hand sale of car
Feb 17, 2026- In Favour of Not Applicable
- Citation Number : TS-85-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Non-compete with US group entity qualifies as export of service
Feb 17, 2026- In Favour of Respondent
- Citation Number : TS-84-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Amounts received in arbitral award for pre-GST works linked to ‘price revisions’ taxable as ‘consideration’
Feb 17, 2026- In Favour of Applicant
- Citation Number : TS-83-AAR(WB)-2026-GST
High Court
HC: Police lacks power to debit-freeze bank account in GST-complaints without Magistrate’s order; Clarifies territorial writ- jurisdiction
Feb 17, 2026- In Favour of Petitioner
- Citation Number : TS-82-HC(CAL)-2026-GST
High Court
HC: Mentioning Judges names in affidavit while citing precedents “totally uncalled for”; Cautions CGST officer
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-81-HC(ALL)-2026-GST
Authority for Advance Ruling
AAR: Spent earth from rice bran oil refining classifiable under HSN 3802, attracts 18% GST
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-80-AAR(AP)-2026-GST
Authority for Advance Ruling
AAR: ERCC collecting royalty from mining leaseholders on State Government’s behalf, exempt
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-1076-AAR(AP)-2025-GST
High Court
HC: ITC not admissible on electricity supplied from captive power plants to employees' township
Feb 16, 2026- In Favour of Appellant
- Citation Number : TS-1075-HC(CHAT)-2025-GST
High Court
HC: Sunil Biyani’s anticipatory bail plea premature absent Sec-69 order; Grants interim protection
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-79-HC(BOM)-2026-GST
High Court
HC: Quashes demand against SREI Equipment as Revenue ignored IBC moratorium plea; Remands matter
Feb 14, 2026- In Favour of Petitioner
- Citation Number : TS-78-HC(DEL)-2026-GST
High Court
HC: No IGST on Huawei-India paying salary to expats under employment contract; Quashes Rs.85 cr demand
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-1074-HC(KAR)-2025-GST
High Court
HC: Directs Govt. to consider plea seeking GST exemption on clinical diapers; Keeps jurisdiction issue open
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-77-HC(DEL)-2026-GST