Rulings ( 6926 results )
Appellate Authority for Advance Ruling
AAAR: Corporate meal supply via third-party kitchens, taxable @18% as ‘composite supply’; Upholds AAR
May 13, 2026- In Favour of Respondent
- Citation Number : TS-346-AAAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Black mineral/alkaline water classifiable as “mineral water”, attracts 5% Levy
May 13, 2026- In Favour of Applicant
- Citation Number : TS-345-AAR(GUJ)-2026-GST
High Court
HC: Quashes non-speaking refund rejection, ignoring Assessee’s distinct-person plea; Directs de novo adjudication
May 13, 2026- In Favour of Petitioner
- Citation Number : TS-343-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Questions on sufficiency of documentary-evidences related to SEZ operations beyond scope of advance-ruling jurisdiction
May 13, 2026- In Favour of Not Available
- Citation Number : TS-344-AAR(GUJ)-2026-GST
High Court
HC: Sets aside TRAN-1 credit denial, remands matter over non-consideration of CIDCO’s service-tax payment certificate
May 13, 2026- In Favour of Petitioner
- Citation Number : TS-342-HC(BOM)-2026-GST
High Court
HC: Tax on ocean-freight recovered from Indian vessel supplier in CIF-imports impermissible; Directs refund
May 12, 2026- In Favour of Petitioner
- Citation Number : TS-341-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Distribution of Coursera’s digital content to Odisha-Skill-Development-Authority not classifiable as ‘education service’; Denies exemption
May 12, 2026- In Favour of Applicant
- Citation Number : TS-340-AAR(OD)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Flipkart's last-mile road delivery services to customers' address, classifiable as courier services, not GTA
May 11, 2026- In Favour of Appellant
- Citation Number : TS-339-AAAR(WB)-2026-GST
High Court
HC: No scope for consolidating various FYs in single SCN
May 11, 2026- In Favour of Petitioner
- Citation Number : TS-1102-HC(BOM)-2025-GST
High Court
HC: Composite assessment-order for multiple tax periods invalid; Allows fresh proceedings for each AY separately
May 11, 2026- In Favour of Petitioner
- Citation Number : TS-1101-HC(AP)-2025-GST
High Court
HC: Penalty u/s 122 matching wrongly availed ITC not disproportionate; Rejects Rs. 10K cap plea
May 11, 2026- In Favour of Respondent
- Citation Number : TS-338-HC(MAD)-2026-GST
High Court
HC: Quashes GST demand/orders passed against amalgamated non-existent entity; Holds proceedings void ab initio
May 08, 2026- In Favour of Petitioner
- Citation Number : TS-337-HC(BOM)-2026-GST
High Court
HC: Providing education consultancy/marketing and recruitment support to foreign universities not 'intermediary services'; Directs refund
May 08, 2026- In Favour of Petitioner
- Citation Number : TS-336-HC(DEL)-2026-GST
High Court
HC: Reimbursement for road repairing & restoration to Municipal Corporation not “supply of service”
May 08, 2026- In Favour of Petitioner
- Citation Number : TS-1100-HC(GUJ)-2025-GST
GST Appellate Tribunal
GSTAT: DGAP should have considered play of market forces; Directs re-investigation in MRF profiteering case
May 08, 2026- In Favour of Respondent
- Citation Number : TS-335-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: GST Act widened builders' ITC benefits for construction services; Directs Assotech to refund profiteering amount
May 08, 2026- In Favour of Appellant
- Citation Number : TS-329-GSTAT(DEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR ruling which denied ITC on imported machinery since BoE bears foreign supplier's name
May 08, 2026- In Favour of Applicant
- Citation Number : TS-1099-AAAR(AP)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Assignment of long-term leasehold industrial land rights not sale, attracts GST; Upholds AAR
May 08, 2026- In Favour of Applicant
- Citation Number : TS-1098-AAAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Sale of ready-made bakery-products constitute ‘supply’; Semi-finished preparation & sale qualify as ‘restaurant service’
May 07, 2026- In Favour of Applicant
- Citation Number : TS-334-AAR(GOA)-2026-GST
High Court
HC: Executing corporate guarantee for subsidiary, absent 'consideration' not a taxable supply; Upholds Rule-28(2) validity
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-333-HC(BOM)-2026-GST