Rulings ( 6642 results )
Authority for Advance Ruling
AAR: Amount recovered from contractual worker towards third-party canteen services liable to GST; ITC ineligible
Sep 02, 2022- In Favour of Applicant
- Citation Number : TS-439-AAR(GUJ)-2022-GST
High Court
HC: Directs CBIC to clarify on ISD-credit distribution/reporting; Allows availing window for filing/revising TRAN-1
Aug 30, 2022- In Favour of Respondent
- Citation Number : TS-438-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: ‘Fair-Trade-Premium’ received by Association of Farmers forms part of consideration of agricultural goods supply
Aug 30, 2022- In Favour of Respondent
- Citation Number : TS-437-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Supply, Erection, Commissioning and Installation of custom-made elevators for residential use taxable at 18%
Aug 30, 2022- In Favour of Respondent
- Citation Number : TS-436-AAR(KER)-2022-GST
High Court
HC: Modifies Single Judge order directing deposit of 10% of 'entire' demand
Aug 30, 2022- In Favour of Petitioner
- Citation Number : TS-435-HC(CAL)-2022-GST
High Court
HC: Advance Ruling Authority unjustified in rejecting application basis subsequent DGGI inquiry/investigation
Aug 29, 2022- In Favour of Petitioner
- Citation Number : TS-434-HC(TEL)-2022-GST
High Court
HC: Expiry of e-way bill for less than a day no reason to impose penalty
Aug 29, 2022- In Favour of Petitioner
- Citation Number : TS-431-HC(CAL)-2022-GST
High Court
HC: Directs refund of IGST paid on transportation of goods under RCM, follows Mohit Minerals
Aug 29, 2022- In Favour of Petitioner
- Citation Number : TS-430-HC(HP)-2022-GST
High Court
HC: Directs Revenue to restore assessee’s GST Registration, basis appellate authority’s ‘rationale’
Aug 29, 2022- In Favour of Petitioner
- Citation Number : TS-433-HC(DEL)-2022-GST
High Court
HC: Quashes summary order imposing 100% of tax dues as penalty
Aug 29, 2022- In Favour of Petitioner
- Citation Number : TS-432-HC(JHAR)-2022-GST
High Court
HC: Quashes penalty imposed for EWB-expiry by 4:30 hours, delay being bonafide sans any fraudulent-intent
Aug 26, 2022- In Favour of Petitioner
- Citation Number : TS-429-HC(MP)-2022-GST
NAA
NAA: Cannot bifurcate project having single RERA-registration into two parts merely basis construction phase
Aug 25, 2022- In Favour of Petitioner
- Citation Number : TS-428-NAA-2022-GST
High Court
HC: GST Authority’s jurisdiction to decide correctness of CENVAT-credit transitioned, questioned; Jharkhand HC grants interim- stay
Aug 25, 2022- In Favour of Not Applicable
- Citation Number : TS-427-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Karnataka Textbook Society neither “educational institution” nor “State Government”, Applicant’s printing services taxable at 18%
Aug 24, 2022- In Favour of Applicant
- Citation Number : TS-426-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Supply to Delhi Metro by various cost-centers for commissioning ‘rolling stock’’, not “composite supply”
Aug 24, 2022- In Favour of Applicant
- Citation Number : TS-425-AAR(KAR)-2022-GST
High Court
HC: Denial of budgetary support claim post GST without assigning reasons 'unsustainable'
Aug 24, 2022- In Favour of Not Applicable
- Citation Number : TS-424-HC(J&K)-2022-GST
Authority for Advance Ruling
AAR: Hearing aid “Parts & Accessories” not exempt, taxable at 18%
Aug 23, 2022- In Favour of Respondent
- Citation Number : TS-422-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Promoting tree-based agriculture by training farmers being “agricultural extension services”, exempt
Aug 23, 2022- In Favour of Applicant
- Citation Number : TS-423-AAR(KAR)-2022-GST
High Court
HC: Cannot drag assessee in ‘unnecessary litigation’ once valid documents accompany goods; Quashes detention
Aug 23, 2022- In Favour of Petitioner
- Citation Number : TS-421-HC(ALL)-2022-GST
High Court
HC: Allows FedEx plea to accept Endorsement-Certificate filed belatedly as additional evidence for claiming refund
Aug 23, 2022- In Favour of Petitioner
- Citation Number : TS-420-HC(AP)-2022-GST