Rulings ( 6333 results )
Authority for Advance Ruling
AAR: Sales target incentive received by reseller from Intel, not ‘trade-discount’ but ‘supply’
May 04, 2022- In Favour of Respondent
- Citation Number : TS-204-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘On road' components in vehicle-purchase transaction a part of consideration for operational lease, taxable at 28% with applicable Cess
May 04, 2022- In Favour of Respondent
- Citation Number : TS-203-AAR(TN)-2022-GST
High Court
HC: Issues notice against confiscation order; Seeks exact amount due & payable towards penalty
Apr 29, 2022- In Favour of Not Applicable
- Citation Number : TS-202-HC(GUJ)-2022-GST
High Court
HC: Quashes GST-registration cancellation order having retrospective effect, citing Sing Traders pronouncement
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-201-HC(GUJ)-2022-GST
High Court
HC: Instructs IGST-refund scrutiny claim for transitional period with interest; Issues notice
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-200-HC(DEL)-2022-GST
High Court
HC: Goods cannot be detained for typographical error in e-way bill format
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-199-HC(KER)-2022-GST
Authority for Advance Ruling
AAR: Marketing Support Services to Foreign Entity under transfer-pricing agreement an ‘Intermediary Service’, not qualifying as 'export'
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-198-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Canteen Charges recovered from employees and free bus transportation provided to employees not leviable to GST
Apr 29, 2022- In Favour of Applicant
- Citation Number : TS-197-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Provision of space in bus to GTAs for carrying parcel, an Infrastructure-Support, taxable as "Business Support Service"
Apr 29, 2022- In Favour of Applicant
- Citation Number : TS-196-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Supply of functional Cattle Feed Plant, inclusive of its Erection and Commissioning, a 'Works Contract Service'; Satisfies ‘permanency test’
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-194-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Canteen services provided to employees not supply; Amount collected by Cadilla not liable to GST
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-195-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: No GST on canteen services provided to employees
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-193-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Classifies ‘Geomembrane’ and ‘Tarpaulin’ as article of textile and plastic; Textile Ministry not empowered to issue directive for GST
Apr 29, 2022- In Favour of Both
- Citation Number : TS-191-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Apple Cola Fizzy and Malt Cola Fizzy are Carbonated Beverages with fruit juice, taxable at 28%
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-190-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Reimbursement received from Industry Partner towards stipend paid to trainees, not leviable to GST
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-189-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Mobilization advances received by works-contractor for bridge construction taxable on date of receipt
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-188-AAR(GUJ)-2022-GST
High Court
HC: ‘Spot-Memo’ issued by audit department without taking earlier proceedings to logical end 'unenforceable'
Apr 28, 2022- In Favour of Appellant
- Citation Number : TS-187-HC(CAL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Cannot render ruling on determination of place of supply, given lack of jurisdiction
Apr 28, 2022- In Favour of Petitioner
- Citation Number : TS-186-AAAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Marine Engines forming part of fishing vessel taxable at 5%, in other cases 28%
Apr 28, 2022- In Favour of Respondent
- Citation Number : TS-185-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Business transfer by merging two entities having distinct GST registrations constitutes ‘supply of goods’
Apr 28, 2022- In Favour of Respondent
- Citation Number : TS-184-AAR(MAH)-2022-GST