Rulings ( 6871 results )
Authority for Advance Ruling
AAR: Diesel cost incurred for running DG set provided on rental basis taxable at 18%
Dec 14, 2022- In Favour of Applicant
- Citation Number : TS-651-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Value of free diesel filled by service recipient includible in GTA service valuation
Dec 14, 2022- In Favour of Respondent
- Citation Number : TS-650-AAR(UTT)-2022-GST
High Court
HC: Recommends assessee's direct communication with GSTN to redress software limitation; Directs IGST refund
Dec 14, 2022- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2022-GST
High Court
HC: Allows refund of GST paid on notice-pay recovery; Circular applicable retrospectively
Dec 12, 2022- In Favour of Respondent
- Citation Number : TS-648-HC(KER)-2022-GST
High Court
HC: State competent to enact 'saving-clause'; Validates 'notice' proposing reassessment issued post July 2017
Dec 09, 2022- In Favour of Respondent
- Citation Number : TS-647-HC(KER)-2022-GST
Authority for Advance Ruling
AAR: Administration of COVID-19 vaccine by Hospitals taxable at 5%; Denies exemption as ‘health-care’ services
Dec 09, 2022- In Favour of Respondent
- Citation Number : TS-646-AAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Question of High Sea Sales not centered on ‘POS’, can be entertained u/s 97(2)
Dec 09, 2022- In Favour of Appellant
- Citation Number : TS-645-AAAR(UP)-2022-GST
High Court
HC: Delhi HC's notice in service-provider's writ challenging ITC-denial to service-recipient for pre-CIRP period under IBC
Dec 09, 2022- In Favour of Petitioner
- Citation Number : TS-644-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Garbage Tipper vehicles’ manufactured for civic bodies, taxable at 28%
Dec 08, 2022- In Favour of Respondent
- Citation Number : TS-643-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ITC not available on Pipeline connecting storage-tank to refueller in view of ‘express legal bar’
Dec 08, 2022- In Favour of Respondent
- Citation Number : TS-642-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Glaze Gels’ meant for making cake, not classifiable as ‘Sugar Boiled or Jelly Confectionery’, taxable @18%
Dec 08, 2022- In Favour of Applicant
- Citation Number : TS-641-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Equipment leasing between different registrations of same company/entity constitutes ‘supply of service’
Dec 08, 2022- In Favour of Applicant
- Citation Number : TS-640-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Rejects Application seeking advance ruling on ‘completed supply’
Dec 08, 2022- In Favour of Respondent
- Citation Number : TS-639-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Maintenance and Repair services of test-bench equipment for aeronautics not eligible for concessional-rate
Dec 08, 2022- In Favour of Respondent
- Citation Number : TS-638-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Fees recovered from medical students, health-care services to patients by charitable society, exempt
Dec 07, 2022- In Favour of Appellant
- Citation Number : TS-637-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Industrial-gas produced & supplied from plant located within recipient’s premises on BOO-basis not ‘Job-Work’
Dec 07, 2022- In Favour of Appellant
- Citation Number : TS-636-AAAR(OD)-2022-GST
Authority for Advance Ruling
AAR: Subsidized deduction from employees towards canteen-facility taxable; CBIC Press-Release applicable when services provided FOC
Dec 07, 2022- In Favour of Respondent
- Citation Number : TS-634-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Running canteen in factory in 'furtherance of business'; Recovery from employees taxable; Denies ITC
Dec 07, 2022- In Favour of Respondent
- Citation Number : TS-635-AAR(UTT)-2022-GST
High Court
HC: Grants interim stay in a challenge to Revenue's jurisdiction to initiate proceedings by invoking extended period of limitation
Dec 06, 2022- In Favour of Appellant
- Citation Number : TS-633-HC(CAL)-2022-GST
High Court
HC: Merely usage of “mens rea” expression not sufficient to establish willful attempt to evade tax-payment; Remands matter
Dec 06, 2022- In Favour of Not Applicable
- Citation Number : TS-632-HC(CAL)-2022-GST