Rulings ( 6867 results )
Authority for Advance Ruling
AAR: 'Recipient of services' cannot seek advance ruling as Supplier may not follow
Apr 25, 2023- In Favour of Respondent
- Citation Number : TS-154-AAR(WB)-2023-GST
High Court
HC: ‘Recipient of service’ entitled to file Advance Ruling application; Quashes AAR order
Apr 25, 2023- In Favour of Appellant
- Citation Number : TS-153-HC(CAL)-2023-GST
High Court
HC: Allows balance refund to E-vehicle manufacturer in dispute over “IDS” amount computation for EV spare parts
Apr 24, 2023- In Favour of Petitioner
- Citation Number : TS-152-HC(ORI)-2023-GST
Authority for Advance Ruling
AAR: Mahara Jyoti Oil an edible RBD Palmolein, classifiable under Heading 15119020
Apr 24, 2023- In Favour of Petitioner
- Citation Number : TS-151-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Civil Contract Services provided to IIT Madras, a ‘Govt. entity’
Apr 24, 2023- In Favour of Respondent
- Citation Number : TS-150-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Transfer of airport operations by AAI to Adani exempt, however, salary cost reimbursement taxable at 18%
Apr 21, 2023- In Favour of Respondent
- Citation Number : TS-149-AAR(RAJ)-2023-GST
High Court
HC: Exercise of powers to cancel GST registration “ab initio” cannot be arbitrary
Apr 21, 2023- In Favour of Petitioner
- Citation Number : TS-148-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Renting warehouse to store agri-produce for trading purpose taxable at 18%
Apr 21, 2023- In Favour of Respondent
- Citation Number : TS-147-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: ‘Power of Attorney’ holder of rented commercial property belonging to NRI liable to 18% GST
Apr 21, 2023- In Favour of Respondent
- Citation Number : TS-146-AAR(KAR)-2023-GST
Supreme Court
SC: Allows SLP; Grants anticipatory bail to Petitioner accused for GST fraud
Apr 21, 2023- In Favour of Petitioner
- Citation Number : TS-145-SC-2023-GST
Supreme Court
SC: In a batch of appeals, SC refers the matter of tax on mineral rights to bench of 9-judge.
Apr 21, 2023- In Favour of Petitioner
- Citation Number : TS-01-SC-2011-GST
Supreme Court
SC: SC defers matter of service-tax on lease-payments after 9-judge bench decision in Mineral-Area case
Apr 21, 2023- In Favour of Petitioner
- Citation Number : TS-1016-SC-2018-GST
Supreme Court
SC: SC takes stock of e-filing before ITAT, CESTAT; Sets target-date of June 30
Apr 20, 2023- In Favour of Petitioner
- Citation Number : TS-143-SC-2023-GST
Authority for Advance Ruling
AAR: ‘Bio-Phosphate’ used for soil and crop nutrition taxable at 5%
Apr 20, 2023- In Favour of Applicant
- Citation Number : TS-142-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: ‘Wooden ice-cream sticks/spoon’, classifiable as tableware made of wood, taxable at 12%
Apr 20, 2023- In Favour of Applicant
- Citation Number : TS-140-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Mattress supplied to hostel students of Govt. run educational Institutions under Bill-to-Ship-to arrangement taxable at 18%
Apr 20, 2023- In Favour of Respondent
- Citation Number : TS-141-AAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Services for construction of residential quarters for NPCIL's employees eligible to concessional GST rate till December 31, 2021
Apr 20, 2023- In Favour of Appellant
- Citation Number : TS-732-AAAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Employee service from branch to head office a supply, liable to GST
Apr 19, 2023- In Favour of Respondent
- Citation Number : TS-139-AAR(TN)-2023-GST
High Court
HC: Operation of Section 13(8)(b) & Section 8(2) governing 'Intermediary service' confined to IGST only, not CGST/MGST Act
Apr 18, 2023- In Favour of Petitioner
- Citation Number : TS-138-HC(BOM)-2023-GST
High Court
HC: Cannot dismiss appeal for non-submission of certified copy of order; Remands matter
Apr 18, 2023- In Favour of Petitioner
- Citation Number : TS-137-HC(P&H)-2023-GST