Rulings ( 6331 results )
Authority for Advance Ruling
AAR: Intermediary services from Manager located outside India for soliciting investors not taxable under RCM
May 19, 2022- In Favour of Applicant
- Citation Number : TS-242-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Rejects Application as non-maintainable, being premature, absent Applicant's Locus Standi
May 19, 2022- In Favour of Respondent
- Citation Number : TS-244-AAR(GUJ)-2022-GST
NAA
NAA: Judicial Member mandate not applicable to NAA-composition, constitution; Confirms Profiteering against DLF
May 18, 2022- In Favour of Not Applicable
- Citation Number : TS-241-NAA-2022-GST
Authority for Advance Ruling
AAR: Rules on classification of Fire safety product trolley
May 17, 2022- In Favour of Respondent
- Citation Number : TS-240-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: 18% GST applicable on Industrial grade fans supplied to Poultry House
May 17, 2022- In Favour of Respondent
- Citation Number : TS-239-AAR(GUJ)-2022-GST
High Court
HC: Dismisses review against HC-order imposing 100% penalty and denying ‘Composition Scheme’ benefit
May 17, 2022- In Favour of Not Applicable
- Citation Number : TS-238-HC(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Concessional GST-rate on services to IIT-Bhubaneshwar applicable retrospectively from notification date
May 17, 2022- In Favour of Not Applicable
- Citation Number : TS-237-AAAR(OD)-2022-GST
NAA
NAA: Considers different phases of pre-RERA/GST residential project as one, holds builder guilty of profiteering
May 17, 2022- In Favour of Respondent
- Citation Number : TS-236-NAA-2022-GST
NAA
NAA: Movie-exhibitor profiteered by not reducing ticket price “commensurate" to rate-reduction; Denies instalment benefit
May 16, 2022- In Favour of Respondent
- Citation Number : TS-235-NAA-2022-GST
NAA
NAA: No profiteering since booking/price-fixation happens post-GST; Directs investigation into other 'same registration' projects
May 16, 2022- In Favour of Respondent
- Citation Number : TS-233-NAA-2022-GST
Appellate Authority for Advance Ruling
AAAR: Quashes AAR’s ‘No ruling’ on classification; Directs decision on merits, documents
May 13, 2022- In Favour of Applicant
- Citation Number : TS-232-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Electricity expenses reimbursed by lessee to lessor, not being ‘pure agent’, taxable
May 13, 2022- In Favour of Respondent
- Citation Number : TS-231-AAAR(RAJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Service of granting mining rights to exploit sand from river beds, taxable at 18%
May 13, 2022- In Favour of Respondent
- Citation Number : TS-781-AAAR(BIH)-2021-GST
High Court
HC: Directs consideration of manual application filed by foreign company claiming refund u/s 54
May 13, 2022- In Favour of Not Applicable
- Citation Number : TS-229-HC(GUJ)-2022-GST
High Court
HC: Directs restoration of GST-registration retrospectively, considering GSTN’s newly deployed functionality
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-228-HC(ALL)-2022-GST
High Court
HC: Failure to file appeal electronically due to GST-portal error not attributable to assessee
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-227-HC(ALL)-2022-GST
High Court
HC: Quashes detention-order owing to bonafide ‘clerical’ error in E-way bill, manufacturer’s promptness
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-225-HC(GUJ)-2022-GST
High Court
HC: Allows conditional bail in arrest for alleged GST evasion, noting tax quantum
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-226-HC(GUJ)-2022-GST
High Court
HC: Andhra Pradesh HC stays confiscation proceedings in respect of goods in transit, admits writ
May 10, 2022- In Favour of Not Applicable
- Citation Number : TS-224-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: Services to State educational boards relating to conduct of examination exempt
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-222-AAR(GUJ)-2022-GST