Rulings ( 6642 results )

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Supreme Court

SC: Private Tour Operators arranging Haj pilgrimage not conducting "religious ceremony"; Dismisses "discrimination" plea

Jul 26, 2022
  • In Favour of Respondent
  • Citation Number : TS-379-SC-2022-GST
Appellate Authority for Advance Ruling

AAAR: Supplies to Integrated Coach Factory for single price constitutes ‘Mixed Supply’

Jul 26, 2022
  • In Favour of Petitioner
  • Citation Number : TS-377-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Solar Power Generator’s DC Cables eligible for concessional GST at 12% w.e.f. Oct 01, 2021

Jul 26, 2022
  • In Favour of Petitioner
  • Citation Number : TS-376-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Polypropylene Non-woven bags classifiable under Chapter Heading 3923; Upholds AAR

Jul 26, 2022
  • In Favour of Respondent
  • Citation Number : TS-375-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Supply of food & beverages to Rajdhani passengers taxable at 5% without ITC

Jul 26, 2022
  • In Favour of Appellant
  • Citation Number : TS-374-AAAR(DEL)-2022-GST
Authority for Advance Ruling

AAR: Roof Mounted AC package unit manufactured as per Indian Railways' specifications classifiable under Chapter 8607

Jul 25, 2022
  • In Favour of Applicant
  • Citation Number : TS-372-AAR(MP)-2022-GST
Authority for Advance Ruling

AAR: Traditional Indian sweets not ‘confectionary’ in general sense, classifies ‘Anna Malai Mithai’ under residuary entry 2106 90 99

Jul 25, 2022
  • In Favour of Applicant
  • Citation Number : TS-373-AAR(MP)-2022-GST
Authority for Advance Ruling

AAR: ‘Ber Berry’ classifiable Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar

Jul 25, 2022
  • In Favour of Petitioner
  • Citation Number : TS-371-AAR(MP)-2022-GST
Authority for Advance Ruling

AAR: Different tax liability cannot be fastened on identical service terming them as ‘Hire’ and ‘Rent’

Jul 25, 2022
  • In Favour of Petitioner
  • Citation Number : TS-370-AAR(MP)-2022-GST
Supreme Court

SC: Copy of Supreme Court order on TRAN1/TRAN2 issue, disposing off a batch of 400 appeals

Jul 25, 2022
  • In Favour of Respondent
  • Citation Number : TS-369-SC-2022-GST
High Court

HC: Denies habeas-corpus relief to tax-professional already produced before Magistrate; Calls for guidelines on ‘continuous interrogations’

Jul 22, 2022
  • In Favour of Both
  • Citation Number : TS-368-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Unmanufactured tobacco pre-mixed with lime under brand 'Keer Kokli' classifiable under CTH 2401

Jul 22, 2022
  • In Favour of Applicant
  • Citation Number : TS-367-AAR(RAJ)-2022-GST
Authority for Advance Ruling

AAR: 'Plant Canteen Services' by Indian Coffee House from premises rented by client taxable at 18% as 'Temporary Staffing'

Jul 22, 2022
  • In Favour of Petitioner
  • Citation Number : TS-366-AAR(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Absent contractual obligation, diesel supplied FoC by service-recipient not includible in GTAs freight-value

Jul 21, 2022
  • In Favour of Applicant
  • Citation Number : TS-365-AAR(RAJ)-2022-GST
High Court

HC: Copy of order quashing Circular denying exemption on annuity paid for road construction

Jul 20, 2022
  • In Favour of Petitioner
  • Citation Number : TS-364-HC(KAR)-2022-GST
Authority for Advance Ruling

AAR: Service of conducting entrance exams for AIIMS being an ‘educational institution’, exempt

Jul 20, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-363-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: Installation, Commissioning of Machinery & Plant at Electric Loco Shed not ‘works contract’

Jul 20, 2022
  • In Favour of Petitioner
  • Citation Number : TS-362-AAR(UP)-2022-GST
High Court

HC: Directs refund of excess-CST post GST despite holding credit transition as inadmissible

Jul 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-361-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: “Complimentary” IPL tickets by Punjab Kings not ‘Supply’ absent consideration

Jul 15, 2022
  • In Favour of Petitioner
  • Citation Number : TS-360-AAAR(PUN)-2022-GST
High Court

HC: Roaming-Services rendered by Vodafone Idea to Foreign Telecom Operators an "export"; Dismisses Revenue's writ

Jul 15, 2022
  • In Favour of Petitioner
  • Citation Number : TS-359-HC(BOM)-2022-GST