Rulings ( 6869 results )
Authority for Advance Ruling
AAR: GST not leviable on amount recovered by Employer towards Canteen and Transportation Facilities
Apr 06, 2023- In Favour of Applicant
- Citation Number : TS-118-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Liquidated Damages received for non-performance; CBIC Circular not universal/absolute
Apr 06, 2023- In Favour of Petitioner
- Citation Number : TS-117-AAR(AP)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Charges inextricably linked to construction taxable as bundled-service; Customer's perception important; Sets-aside AAR
Apr 05, 2023- In Favour of Respondent
- Citation Number : TS-116-AAAR(MAH)-2023-GST
High Court
HC: Stays suspension of registration basis ‘farce’ show cause notice
Apr 04, 2023- In Favour of Petitioner
- Citation Number : TS-115-HC(RAJ)-2023-GST
High Court
HC: Allows revocation of registration-cancellation, directs Department to enable return filing without technical glitch
Apr 04, 2023- In Favour of Petitioner
- Citation Number : TS-114-HC(ORI)-2023-GST
High Court
HC: Revenue cannot attach other person's bank-account assuming that funds belong to taxable person
Mar 31, 2023- In Favour of Petitioner
- Citation Number : TS-113-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Outsourcing ‘health-care’ to Company not exempt; Legislative intent is to benefit common-man/patients
Mar 31, 2023- In Favour of Petitioner
- Citation Number : TS-112-AAR(HAR)-2023-GST
Authority for Advance Ruling
AAR: Thermal based fogging machine a ‘mechanical appliance’ taxable at 18%
Mar 30, 2023- In Favour of Petitioner
- Citation Number : TS-737-AAR(HAR)-2022-GST
Authority for Advance Ruling
AAR: ‘PVC Cushion Mats’ not purely car accessories, classifiable under CH 39
Mar 30, 2023- In Favour of Petitioner
- Citation Number : TS-111-AAR(HAR)-2023-GST
Authority for Advance Ruling
AAR: LLP liable to tax on security services rendered; RCM inapplicable
Mar 30, 2023- In Favour of Petitioner
- Citation Number : TS-736-AAR(HAR)-2022-GST
Authority for Advance Ruling
AAR: Leasing of pre-owned vehicles constitutes ‘supply’, taxable as per supply of like goods
Mar 30, 2023- In Favour of Respondent
- Citation Number : TS-110-AAR(HAR)-2023-GST
Authority for Advance Ruling
AAR: GST applicable on supply of rice in pre-packaged and labelled packages having quantity upto 25 Kgs
Mar 30, 2023- In Favour of Applicant
- Citation Number : TS-109-AAR(HAR)-2023-GST
High Court
HC: Dismisses review applications over credit-transition of accumulated TDS collected during pre-GST regime
Mar 30, 2023- In Favour of Petitioner
- Citation Number : TS-735-HC(MAD)-2022-GST
High Court
HC: Quashes amendment to Rule 89(4)(C) restricting unutilized credit refund on zero-rated supplies
Mar 29, 2023- In Favour of Petitioner
- Citation Number : TS-108-HC(KAR)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cooperative Society’s outgoing member’s voluntary contribution exigible to GST; Upholds AAR
Mar 29, 2023- In Favour of Respondent
- Citation Number : TS-107-AAAR(MAH)-2023-GST
High Court
HC: Sets-aside order rejecting refund on completely new ground not contemplated earlier; Remands matter
Mar 29, 2023- In Favour of Petitioner
- Citation Number : TS-106-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Imparting Flight Training services to commercial pilots in accordance with DGCA approved curriculum not exempt
Mar 29, 2023- In Favour of Respondent
- Citation Number : TS-105-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Transfer of independent business division on ‘going concern’ basis constitutes a supply
Mar 29, 2023- In Favour of Petitioner
- Citation Number : TS-102-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods to overseas customers treatable neither a supply of goods or service
Mar 29, 2023- In Favour of Applicant
- Citation Number : TS-104-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: “Sugarcane juice” not an Agricultural Produce, taxable at 12%
Mar 29, 2023- In Favour of Respondent
- Citation Number : TS-103-AAR(UP)-2023-GST