Rulings ( 6329 results )
Authority for Advance Ruling
AAR: Absent contractual obligation, diesel supplied FoC by service-recipient not includible in GTAs freight-value
Jul 21, 2022- In Favour of Applicant
- Citation Number : TS-365-AAR(RAJ)-2022-GST
High Court
HC: Copy of order quashing Circular denying exemption on annuity paid for road construction
Jul 20, 2022- In Favour of Petitioner
- Citation Number : TS-364-HC(KAR)-2022-GST
Authority for Advance Ruling
AAR: Service of conducting entrance exams for AIIMS being an ‘educational institution’, exempt
Jul 20, 2022- In Favour of Not Applicable
- Citation Number : TS-363-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Installation, Commissioning of Machinery & Plant at Electric Loco Shed not ‘works contract’
Jul 20, 2022- In Favour of Petitioner
- Citation Number : TS-362-AAR(UP)-2022-GST
High Court
HC: Directs refund of excess-CST post GST despite holding credit transition as inadmissible
Jul 18, 2022- In Favour of Not Applicable
- Citation Number : TS-361-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: “Complimentary” IPL tickets by Punjab Kings not ‘Supply’ absent consideration
Jul 15, 2022- In Favour of Petitioner
- Citation Number : TS-360-AAAR(PUN)-2022-GST
High Court
HC: Roaming-Services rendered by Vodafone Idea to Foreign Telecom Operators an "export"; Dismisses Revenue's writ
Jul 15, 2022- In Favour of Petitioner
- Citation Number : TS-359-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Lucknow-Airport Transfer by AAI to Adani-SPV, an 'exempt' supply; Manpower-reimbursement, however, taxable
Jul 14, 2022- In Favour of Applicant
- Citation Number : TS-358-AAR(UP)-2022-GST
High Court
HC: Relegates assessee to appellate-remedy after 2 years, Revenue to consider lifting bank-account attachment
Jul 14, 2022- In Favour of Petitioner
- Citation Number : TS-357-HC(MAD)-2022-GST
High Court
HC: Department's power to investigate evasion matter cannot continue indefinitely; Extends interim protection against coercion
Jul 13, 2022- In Favour of Petitioner
- Citation Number : TS-356-HC(TEL)-2022-GST
High Court
HC: No illegality in recovering short-payment of late-fee directly from ECL without SCN
Jul 13, 2022- In Favour of Respondent
- Citation Number : TS-355-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: KSEEB established for conducting public examinations, an ‘Educational Institution’
Jul 13, 2022- In Favour of Applicant
- Citation Number : TS-354-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on collection of rental/lease income received by Karnataka Text Book Society
Jul 13, 2022- In Favour of Applicant
- Citation Number : TS-353-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Solid Waste Management for Municipalities through bio-mining process a ‘Pure Service’, exempt
Jul 13, 2022- In Favour of Petitioner
- Citation Number : TS-352-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Sale of advertisement space by Myntra taxable at 18%, classifiable under SAC 998365
Jul 13, 2022- In Favour of Petitioner
- Citation Number : TS-351-AAR(KAR)-2022-GST
High Court
HC: Issues anticipatory bail to accused considering jail-time spent, amount of GST fraud
Jul 12, 2022- In Favour of Applicant
- Citation Number : TS-350-HC(CHAT)-2022-GST
High Court
HC: Quashes rejection of refund for being a one-liner, non-speaking order
Jul 12, 2022- In Favour of Petitioner
- Citation Number : TS-349-HC(CAL)-2022-GST
High Court
HC: Quashes ex-parte assessment order passed considering assessee’s inability to file reply during peak Covid season
Jul 12, 2022- In Favour of Appellant
- Citation Number : TS-348-HC(CAL)-2022-GST
High Court
HC: Admonishes JSW Steel for "luxury litigation" approach, wasting Court's valuable time
Jul 12, 2022- In Favour of Not Available
- Citation Number : TS-347-HC(ORI)-2022-GST
Appellate Authority for Advance Ruling
AAAR: NEEM facilitator reimbursed for stipend paid to trainees on Company’s behalf, not ‘pure agent’
Jul 12, 2022- In Favour of Respondent
- Citation Number : TS-346-AAAR(KAR)-2022-GST