Rulings ( 6626 results )

Filters
Supreme Court

SC: Person summoned for interrogation cannot seek pre-arrest protection; Allows Revenue's appeal

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-328-SC-2023-GST
Authority for Advance Ruling

AAR: Rules on taxability of Hostel accommodation to college students for residential purposes

Jul 20, 2023
  • In Favour of Applicant
  • Citation Number : TS-327-AAR(UP)-2023-GST
Authority for Advance Ruling

AAR: ‘Rapigro’ classifiable as Plant Growth Regulator, and not Fertilizer; taxable at 18%

Jul 20, 2023
  • In Favour of Respondent
  • Citation Number : TS-326-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Amount receivable towards food, electricity, diesel, etc. for hostel taxable as manpower supply

Jul 20, 2023
  • In Favour of Respondent
  • Citation Number : TS-743-AAR(TN)-2022-GST
Competition Commission of India

CCI: Considering non-execution of project other than one already investigated, drops proceeding against Respondent

Jul 20, 2023
  • In Favour of Petitioner
  • Citation Number : TS-325-CCI-2023-GST
Authority for Advance Ruling

AAR: Gold 'in any form' cannot pass test of second-hand goods; Valuation basis 'margin scheme' inapplicable

Jul 19, 2023
  • In Favour of Respondent
  • Citation Number : TS-324-AAR(KER)-2023-GST
High Court

HC: Once NCLT approves resolution-plan, past credit, liability get extinguished; Follows Ghanashyam Mishra precedent

Jul 18, 2023
  • In Favour of Petitioner
  • Citation Number : TS-323-HC(JHAR)-2023-GST
Authority for Advance Ruling

AAR: ‘Solar Home Lighting System’ classifiable as solar power based device, taxable at 12%

Jul 18, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-322-AAR(UP)-2023-GST
Authority for Advance Ruling

AAR: Isha Foundation’s “Gurukul” style residential school not “Educational institution”, denies exemption

Jul 18, 2023
  • In Favour of Respondent
  • Citation Number : TS-320-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Exempts services provided under ‘Market led Fee-based Services Scheme’ of NSDC

Jul 18, 2023
  • In Favour of Applicant
  • Citation Number : TS-321-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Mutual debts settlement through book-adjustment a valid payment mode; ITC admissible

Jul 18, 2023
  • In Favour of Applicant
  • Citation Number : TS-318-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Body building of Motor Vehicle on customer’s chassis service, taxable at 18%

Jul 18, 2023
  • In Favour of Respondent
  • Citation Number : TS-319-AAR(KER)-2023-GST
High Court

HC: Allows restoration of GST registration owing to pending consideration for extension

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-316-HC(MAD)-2023-GST
High Court

HC: Sets aside Single Bench direction to pay additional 20% of interest-liability for appeal

Jul 17, 2023
  • In Favour of Respondent
  • Citation Number : TS-315-HC(CAL)-2023-GST
High Court

HC: Condones delay in filing appeal absent Appellate Tribunal, imposes pre-deposit condition

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-314-HC(AP)-2023-GST
High Court

HC: Considering nature of offence necessitating ‘custodial interrogation’ to unearth fraud, denies pre-arrest bail

Jul 17, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-317-HC(BOM)-2023-GST
Authority for Advance Ruling

AAR: Services by Public University to affiliated colleges a supply, exempted as ‘Governmental Authority’

Jul 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-308-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Construction of jetty at FortKochi for Coast Guard constitutes as ‘Works Contract’, not exempt, eligible to concessional rate

Jul 17, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-307-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on service supplied to educational institution; Renders 'no ruling ' on Joint Venture activities

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-313-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: ITC available on inward supply of inputs, services and capital goods used for supply of ‘Deposit Works' service

Jul 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-310-AAR(KER)-2023-GST