Rulings ( 6329 results )
High Court
HC: Atos Global IT Solutions challenges vires of Circular stipulating limitation period for rectified refund application
Jul 29, 2022- In Favour of Not Applicable
- Citation Number : TS-386-HC(GUJ)-2022-GST
High Court
HC: Following Mohit-Minerals verdict, directs refund of IGST collected on Ocean-Freight with interest
Jul 29, 2022- In Favour of Petitioner
- Citation Number : TS-385-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Cannot seek advance ruling in relation to manufacture of ‘Fly Ash Bricks’ absent infrastructure to commence manufacture
Jul 28, 2022- In Favour of Applicant
- Citation Number : TS-384-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Cannot admit advance ruling on question of classification pending investigation before DGGI
Jul 28, 2022- In Favour of Petitioner
- Citation Number : TS-383-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Complete gamut of activities required for patient’s well-being from admission till discharge a ‘composite supply’ of health-care service’
Jul 28, 2022- In Favour of Applicant
- Citation Number : TS-382-AAR(TN)-2022-GST
High Court
HC: Gauhati HC stays OIL's tenders for lack of clarity on 'applicable' GST rates
Jul 28, 2022- In Favour of Not Applicable
- Citation Number : TS-381-HC(GAUH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Purchase/Allotment of land after undertaking development activities constitutes supply, taxable at 18%
Jul 27, 2022- In Favour of Respondent
- Citation Number : TS-380-AAAR(MP)-2022-GST
Supreme Court
SC: Private Tour Operators arranging Haj pilgrimage not conducting "religious ceremony"; Dismisses "discrimination" plea
Jul 26, 2022- In Favour of Respondent
- Citation Number : TS-379-SC-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supplies to Integrated Coach Factory for single price constitutes ‘Mixed Supply’
Jul 26, 2022- In Favour of Petitioner
- Citation Number : TS-377-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Solar Power Generator’s DC Cables eligible for concessional GST at 12% w.e.f. Oct 01, 2021
Jul 26, 2022- In Favour of Petitioner
- Citation Number : TS-376-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Polypropylene Non-woven bags classifiable under Chapter Heading 3923; Upholds AAR
Jul 26, 2022- In Favour of Respondent
- Citation Number : TS-375-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supply of food & beverages to Rajdhani passengers taxable at 5% without ITC
Jul 26, 2022- In Favour of Appellant
- Citation Number : TS-374-AAAR(DEL)-2022-GST
Authority for Advance Ruling
AAR: Roof Mounted AC package unit manufactured as per Indian Railways' specifications classifiable under Chapter 8607
Jul 25, 2022- In Favour of Applicant
- Citation Number : TS-372-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Traditional Indian sweets not ‘confectionary’ in general sense, classifies ‘Anna Malai Mithai’ under residuary entry 2106 90 99
Jul 25, 2022- In Favour of Applicant
- Citation Number : TS-373-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: ‘Ber Berry’ classifiable Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar
Jul 25, 2022- In Favour of Petitioner
- Citation Number : TS-371-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Different tax liability cannot be fastened on identical service terming them as ‘Hire’ and ‘Rent’
Jul 25, 2022- In Favour of Petitioner
- Citation Number : TS-370-AAR(MP)-2022-GST
Supreme Court
SC: Copy of Supreme Court order on TRAN1/TRAN2 issue, disposing off a batch of 400 appeals
Jul 25, 2022- In Favour of Respondent
- Citation Number : TS-369-SC-2022-GST
High Court
HC: Denies habeas-corpus relief to tax-professional already produced before Magistrate; Calls for guidelines on ‘continuous interrogations’
Jul 22, 2022- In Favour of Both
- Citation Number : TS-368-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Unmanufactured tobacco pre-mixed with lime under brand 'Keer Kokli' classifiable under CTH 2401
Jul 22, 2022- In Favour of Applicant
- Citation Number : TS-367-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: 'Plant Canteen Services' by Indian Coffee House from premises rented by client taxable at 18% as 'Temporary Staffing'
Jul 22, 2022- In Favour of Petitioner
- Citation Number : TS-366-AAR(RAJ)-2022-GST