Rulings ( 6330 results )
Authority for Advance Ruling
AAR: Permit fee paid to Forest Dept. for Coal transit liable to GST under reverse charge as per entry 5(e) of Schedule II
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-304-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Mining Lease’ not classifiable as ‘Leasing or Renting of goods’, royalty paid taxable at 18%
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-305-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Stipend received from Training Institutes for further disbursement to trainees, not taxable at the hands of facilitator
Jun 15, 2022- In Favour of Applicant
- Citation Number : TS-306-AAR(MAH)-2022-GST
High Court
HC: GST-burden on interest under Arbitral Award non-transferrable contractually, if not contemplated by agreement
Jun 15, 2022- In Favour of Applicant
- Citation Number : TS-303-HC(BOM)-2022-GST
High Court
HC: Stays recovery considering writ pendency before Single Judge, 20% demand already recovered
Jun 14, 2022- In Favour of Petitioner
- Citation Number : TS-302-HC(CAL)-2022-GST
High Court
HC: Citing Revenue's inability to establish passing of incidence on export of services, allows refund
Jun 14, 2022- In Favour of Respondent
- Citation Number : TS-301-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Enabling refrigerated-vehicle utilisation by Transport-Agency on return-journey does not make Vadilal a 'GTA'
Jun 13, 2022- In Favour of Respondent
- Citation Number : TS-300-AAR(GUJ)-2022-GST
High Court
HC: Pardons ‘human error’ in mentioning invoice number qua e-way bill as exception to penalty
Jun 13, 2022- In Favour of Petitioner
- Citation Number : TS-299-HC(UTT)-2022-GST
High Court
HC: Domestic supplies attracting NIL Cess rate excludible from 'Adjusted Total Turnover' for refund computation
Jun 13, 2022- In Favour of Respondent
- Citation Number : TS-298-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: Photo-Voltaic cables used in Solar Power Generating Systems taxable at 18%, concessional-rate inapplicable
Jun 13, 2022- In Favour of Applicant
- Citation Number : TS-296-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: No ruling’ when sought by service recipient; Cites applicability of advance ruling
Jun 13, 2022- In Favour of Respondent
- Citation Number : TS-297-AAR(MAH)-2022-GST
High Court
HC: Directs GSTN to consider representation for recipient's GSTIN amendment in assessee’s GSTR-1
Jun 10, 2022- In Favour of Petitioner
- Citation Number : TS-295-HC(CAL)-2022-GST
High Court
HC: Permits TRAN-01 filing for availing ITC; Reiterates, credit in assessee’s favour a ‘property’
Jun 09, 2022- In Favour of Petitioner
- Citation Number : TS-294-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Lease income from ‘residential property’ exempt, considering ‘purpose of use’
Jun 09, 2022- In Favour of Applicant
- Citation Number : TS-292-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Service of settling grievances against Insurer, not exempt from GST
Jun 09, 2022- In Favour of Respondent
- Citation Number : TS-293-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Dry Turmeric, an agro-product; Trading thereof by Commission Agent on farmer’s behalf at APMC ‘exempt’
Jun 09, 2022- In Favour of Appellant
- Citation Number : TS-291-AAAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Diesel’ outside GST purview, rejects application seeking ‘transaction value’ determination on FOC supplies
Jun 08, 2022- In Favour of Applicant
- Citation Number : TS-290-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Any amount’ collected periodically by RWA along with monthly maintenance, if such amounts exceeds Rs. 7500, taxable
Jun 08, 2022- In Favour of Applicant
- Citation Number : TS-289-AAR(TEL)-2022-GST
High Court
HC: ITC not deinable for GST-registration change owing to conversion of Partnership into Private Company
Jun 08, 2022- In Favour of Petitioner
- Citation Number : TS-288-HC(MAD)-2022-GST
High Court
HC: Quashes penalty-order issued against Tobacco trader having turnover below Rs. 20 lac threshold
Jun 07, 2022- In Favour of Petitioner
- Citation Number : TS-286-HC(DEL)-2022-GST