Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Culls out ‘scope’ of advance ruling, renders ‘no ruling’ on supplies prior to application

  • In Favour of Respondent
  • Citation Number : TS-333-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: PG/Hostel rent not exempt, meals, house keeping, washing machine not ‘naturally bundled’

  • In Favour of Respondent
  • Citation Number : TS-332-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Services of product-development & engineering of items specified by foreign entities, ‘Zero Rated Supplies’

  • In Favour of Respondent
  • Citation Number : TS-331-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Charging battery of Electric Vehicle a ‘supply of service’, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-330-AAR(KAR)-2023-GST
High Court

HC: Upholds confiscation of vehicle noticing factors indicating transporter's intention to evade tax

  • In Favour of Respondent
  • Citation Number : TS-329-HC(UTT)-2023-GST
Supreme Court

SC: Person summoned for interrogation cannot seek pre-arrest protection; Allows Revenue's appeal

  • In Favour of Respondent
  • Citation Number : TS-328-SC-2023-GST
Authority for Advance Ruling

AAR: Rules on taxability of Hostel accommodation to college students for residential purposes

  • In Favour of Applicant
  • Citation Number : TS-327-AAR(UP)-2023-GST
Authority for Advance Ruling

AAR: ‘Rapigro’ classifiable as Plant Growth Regulator, and not Fertilizer; taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-326-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Amount receivable towards food, electricity, diesel, etc. for hostel taxable as manpower supply

  • In Favour of Respondent
  • Citation Number : TS-743-AAR(TN)-2022-GST
Competition Commission of India

CCI: Considering non-execution of project other than one already investigated, drops proceeding against Respondent

  • In Favour of Petitioner
  • Citation Number : TS-325-CCI-2023-GST
Authority for Advance Ruling

AAR: Gold 'in any form' cannot pass test of second-hand goods; Valuation basis 'margin scheme' inapplicable

  • In Favour of Respondent
  • Citation Number : TS-324-AAR(KER)-2023-GST
High Court

HC: Once NCLT approves resolution-plan, past credit, liability get extinguished; Follows Ghanashyam Mishra precedent

  • In Favour of Petitioner
  • Citation Number : TS-323-HC(JHAR)-2023-GST
Authority for Advance Ruling

AAR: ‘Solar Home Lighting System’ classifiable as solar power based device, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-322-AAR(UP)-2023-GST
Authority for Advance Ruling

AAR: Isha Foundation’s “Gurukul” style residential school not “Educational institution”, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-320-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Exempts services provided under ‘Market led Fee-based Services Scheme’ of NSDC

  • In Favour of Applicant
  • Citation Number : TS-321-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Mutual debts settlement through book-adjustment a valid payment mode; ITC admissible

  • In Favour of Applicant
  • Citation Number : TS-318-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Body building of Motor Vehicle on customer’s chassis service, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-319-AAR(KER)-2023-GST
High Court

HC: Allows restoration of GST registration owing to pending consideration for extension

  • In Favour of Petitioner
  • Citation Number : TS-316-HC(MAD)-2023-GST
High Court

HC: Sets aside Single Bench direction to pay additional 20% of interest-liability for appeal

  • In Favour of Respondent
  • Citation Number : TS-315-HC(CAL)-2023-GST
High Court

HC: Condones delay in filing appeal absent Appellate Tribunal, imposes pre-deposit condition

  • In Favour of Petitioner
  • Citation Number : TS-314-HC(AP)-2023-GST