Rulings ( 6310 results )
Authority for Advance Ruling
AAR: Sale of used Wind Turbine Generator with accessories, a composite supply, taxable at 12%
Oct 03, 2023- In Favour of Respondent
- Citation Number : TS-489-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Allows ITC on purchase/repair of Earth moving machinery deployed for transportation within factory
Sep 29, 2023- In Favour of Applicant
- Citation Number : TS-488-AAR(TN)-2023-GST
High Court
HC: Dismisses writ challenging AOs without availing appellate remedy; Notice served online a ‘proper’ mode
Sep 29, 2023- In Favour of Respondent
- Citation Number : TS-487-HC(PAT)-2023-GST
High Court
HC: Allows refund considering application as within time-limit excluding COVID pandemic period
Sep 28, 2023- In Favour of Petitioner
- Citation Number : TS-484-HC(DEL)-2023-GST
High Court
HC: Quashes SCN and order cancelling registration ‘solely’ for natural justice principle violation
Sep 28, 2023- In Favour of Not Available
- Citation Number : TS-485-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Software sub-licensing to end-users taxable as 'goods' supply; Market Support fee an 'additional consideration'
Sep 28, 2023- In Favour of Respondent
- Citation Number : TS-486-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Charitable trust’s activities relating to COVID-19 awareness, prevention exempt
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-481-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated by processing effluent water by textile units eligible for exemption
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-482-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated from effluent water categorized as water, eligible for exemption
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-483-AAR(TN)-2023-GST
High Court
HC: Quashes CCI order; Non-provision of DGAP's investigation report violates 'natural justice' principles
Sep 27, 2023- In Favour of Applicant
- Citation Number : TS-480-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: ITC required to be reversed on inputs/finished goods lost in fire accident, steel scrap sold in open market
Sep 27, 2023- In Favour of Respondent
- Citation Number : TS-477-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Effluent treated water by a Zero Liquid Discharge plant exempt from GST
Sep 27, 2023- In Favour of Applicant
- Citation Number : TS-479-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: 2-3 wheeler low speed electric vehicle taxable at 5%
Sep 27, 2023- In Favour of Not Applicable
- Citation Number : TS-478-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Tapioca flour, obtained by crushing dried roots, taxable as 'Residue of Starch Manufacture' at 5%
Sep 26, 2023- In Favour of Respondent
- Citation Number : TS-475-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Employer entitled to take ITC on cab-service provided to women employees working night-shift
Sep 26, 2023- In Favour of Applicant
- Citation Number : TS-476-AAR(TN)-2023-GST
High Court
HC: ‘Prohibition’ order akin to ‘seizure’, notice issued 6 months post, not invalid
Sep 26, 2023- In Favour of Respondent
- Citation Number : TS-474-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: 'Independent' service by auto-driver on 'Namma Yatri' App, not supply through ‘electronic commerce operator’
Sep 26, 2023- In Favour of Applicant
- Citation Number : TS-473-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Licensing of distribution rights to exhibit film classifiable not classifiable as broadcasting service
Sep 26, 2023- In Favour of Respondent
- Citation Number : TS-470-AAR(KAR)-2023-GST
High Court
HC: Quashes STO’s prohibition order since notice not issued from goods seizure date
Sep 26, 2023- In Favour of Petitioner
- Citation Number : TS-784-HC(GUJ)-2021-GST
Authority for Advance Ruling
AAR: School bus fee exempt from GST
Sep 26, 2023- In Favour of Applicant
- Citation Number : TS-472-AAR(TN)-2023-GST