Rulings ( 6331 results )
Appellate Authority for Advance Ruling
AAAR: ‘Pattadar Pass Book cum Title Deed’ not title deed, classifiable under CH 4820
May 27, 2022- In Favour of Respondent
- Citation Number : TS-1271-AAAR(KAR)-2020-GST
High Court
HC: ‘Pattadar-Pass-Book’ containing land details not ‘document-of-title’, taxable at 18% under HSN 4820
May 27, 2022- In Favour of Respondent
- Citation Number : TS-262-HC(KAR)-2022-GST
Authority for Advance Ruling
AAR: Charitable clubs imparting sports training exempt, however entrance/membership fees taxable
May 27, 2022- In Favour of Petitioner
- Citation Number : TS-264-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Pure service’ of renting immovable property not a function entrusted to a Municipality, taxable at 18%
May 27, 2022- In Favour of Respondent
- Citation Number : TS-263-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Examination an essential component of education; Conduct thereof by State Board eligible for exemption
May 26, 2022- In Favour of Not Applicable
- Citation Number : TS-261-AAAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: GST leviable on ‘System Use Gas’ invoiced by Shell on LNG regasification service
May 25, 2022- In Favour of Respondent
- Citation Number : TS-258-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Used/Second hand ‘Paintings’ classifiable under Heading 9701, taxable at 12%
May 25, 2022- In Favour of Not Applicable
- Citation Number : TS-260-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Books, stationery provided with education service to pre-school students, faculty a ‘Composite Supply’
May 25, 2022- In Favour of Not Applicable
- Citation Number : TS-259-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Training and Awareness programmes on Fire Prevention & Emergency attracts 18%
May 25, 2022- In Favour of Respondent
- Citation Number : TS-257-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Support Services to overseas vessels entering/exiting India taxable at 18%, does not constitute ‘export’
May 25, 2022- In Favour of Respondent
- Citation Number : TS-256-AAR(TN)-2022-GST
Appellate Authority for Advance Ruling
AAAR: ITC inadmissible on installation/construction of LNG jetties; Confirms AAR
May 25, 2022- In Favour of Respondent
- Citation Number : TS-255-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: State Industrial Development Corp. ineligible to exemption on activities undertaken for plot holders; Modifies AAR
May 25, 2022- In Favour of Not Applicable
- Citation Number : TS-254-AAAR(GUJ)-2022-GST
High Court
HC: “Procedural infraction” can’t debar legitimate way of refund on exports under IGST Act
May 24, 2022- In Favour of Petitioner
- Citation Number : TS-252-HC(MAD)-2022-GST
High Court
HC: Instructs filing of refund application afresh on account of non-communication of deficiency memo
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-250-HC(MP)-2022-GST
High Court
HC: ITC cannot be denied where supplier’s registration cancelled after genuine transaction
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-249-HC(CAL)-2022-GST
High Court
HC: Revives registration noticing fault lines in registration-cancellation procedure
May 20, 2022- In Favour of Petitioner
- Citation Number : TS-248-HC(DEL)-2022-GST
NAA
NAA: Base-price of imported goods not reduced commensurately with ITC of GST available under new regime
May 20, 2022- In Favour of Not Applicable
- Citation Number : TS-247-NAA-2022-GST
Supreme Court
SC: Ocean freight levy violates 'Composite supply' principle; GST Council decisions 'non-binding' vis-a-vis 'simultaneous legislative power' framework
May 19, 2022- In Favour of Respondent
- Citation Number : TS-246-SC-2022-GST
High Court
HC: Considering peculiar facts and assessee's bona-fides, quashes order detaining vehicle for EWB expiry
May 19, 2022- In Favour of Petitioner
- Citation Number : TS-245-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: Bouquet of services to delegates for an exhibition to showcase products constitutes ‘Composite Supply’
May 19, 2022- In Favour of Applicant
- Citation Number : TS-243-AAR(GUJ)-2022-GST