Rulings ( 6202 results )
High Court
HC: ‘Alcoholic Liquor’ not ‘food’/’food product’; Job-work taxable at 18%; Notification applies retrospectively
Nov 10, 2022- In Favour of Not Available
- Citation Number : TS-580-HC(AP)-2022-GST
High Court
HC: Citing revenue-neutrality, no mechanism for error-detection, allows Form-GSTR-1 rectification
Nov 09, 2022- In Favour of Petitioner
- Citation Number : TS-579-HC(JHAR)-2022-GST
High Court
HC: Declines Yokohama’s request for rectification in Form GSTR-1, follows SC's footsteps in Bharti Airtel
Nov 09, 2022- In Favour of Respondent
- Citation Number : TS-578-HC(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Diagnostic CRP/ HbAlc Test-Kits which works on ‘agglutination’ principle’, taxable at 5%; Reverses AAR
Nov 09, 2022- In Favour of Appellant
- Citation Number : TS-577-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Co-operative Society not rendering works-contract service to members while undertaking repairs/rehab, Denies ITC
Nov 08, 2022- In Favour of Respondent
- Citation Number : TS-576-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR's declaration of advance-ruling as ‘void-ab-initio’ for suppression of 'investigation-proceeding'; Dismisses appeal
Nov 08, 2022- In Favour of Appellant
- Citation Number : TS-575-AAAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: GST inapplicable on reimbursement of tree-cut compensation to farmers/land-owners, however, land compensation chargeable to tax
Nov 08, 2022- In Favour of Applicant
- Citation Number : TS-573-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: E-commerce operator MYn not liable to collect/discharge GST u/s 9(5) for independent supply of cab-service
Nov 07, 2022- In Favour of Applicant
- Citation Number : TS-572-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Upholds GST-liability under RCM despite exemption provided to outward supplies
Nov 07, 2022- In Favour of Not Applicable
- Citation Number : TS-574-AAR(KAR)-2022-GST
High Court
HC: MD of Company who signed the petition not exempt from appearing; Directs Revenue to consider refund request of amount recovered at pre-investigation stage
Nov 07, 2022- In Favour of Petitioner
- Citation Number : TS-570-HC(BOM)-2022-GST
High Court
HC: SCN indicating reason for GST cancellation in clear terms cannot be interfered in writ jurisdiction
Nov 07, 2022- In Favour of Respondent
- Citation Number : TS-571-HC(ALL)-2022-GST
High Court
HC: Absence of details in show cause notice a ‘serious lapse’; Quashes ‘bald’ SCN
Nov 07, 2022- In Favour of Respondent
- Citation Number : TS-569-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Rejects application by Financial Institution seeking advance ruling as ‘recipient of service’
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-568-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Supply to Conservancy Department of Municipal Corporation for operation and maintenance of capacity portable compactor & hook loader exempt
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-567-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Used-goods dealer discharging GST under ‘Marginal Scheme’ can claim ITC on input-services & capital-goods
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-566-AAR(KAR)-2022-GST
Supreme Court
SC: SC likely to hear Sutherland Global's matter 'on Cess transition' on November 25
Nov 04, 2022- In Favour of Not Applicable
- Citation Number : TS-563-SC-2022-GST
High Court
HC: Availability of option to seek revocation not a ground to dismiss appeal against registration cancellation
Nov 03, 2022- In Favour of Petitioner
- Citation Number : TS-565-HC(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Liquidated damages a ‘mere’ flow of money having no GST implication; Overturns AAR
Nov 03, 2022- In Favour of Appellant
- Citation Number : TS-564-AAAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Industrial Safety Belt’ used as safety harness to protect from accidental fall taxable as ‘life belt’
Nov 03, 2022- In Favour of Applicant
- Citation Number : TS-562-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Sub-contractor executing ancillary work of shifting electrical-utilities not undertaking works-contract service of ‘road-construction’
Nov 03, 2022- In Favour of Respondent
- Citation Number : TS-561-AAR(WB)-2022-GST