Rulings ( 6871 results )
Authority for Advance Ruling
AAR: 'Coal Rejects' obtained after washing from 'raw coal' supplied by Punjab Power to job-worker taxable at 5%; Proportionate ITC admissible
Oct 28, 2022- In Favour of Applicant
- Citation Number : TS-547-AAR(PUN)-2022-GST
Authority for Advance Ruling
AAR: Tanker body building/fabrication on chassis supplied by customer, a ‘supply of service’, taxable at 18%
Oct 28, 2022- In Favour of Not Applicable
- Citation Number : TS-548-AAR(KER)-2022-GST
High Court
HC: Quashes Instruction prohibiting ISDs from transitioning unutilized credit, restrains recovery
Oct 28, 2022- In Favour of Petitioner
- Citation Number : TS-546-HC(DEL)-2022-GST
Supreme Court
SC: SC stays HC’s order quashing goods confiscation; Revenue harps on maintainability citing 'statutory-remedy'
Oct 28, 2022- In Favour of Respondent
- Citation Number : TS-545-SC-2022-GST
Authority for Advance Ruling
AAR: Services provided to Rebuild Kerala Initiative and Public Works Dept. exempt
Oct 21, 2022- In Favour of Applicant
- Citation Number : TS-544-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Outboard motors as part of fishing vessel taxable at 5%; Relies on Circular clarifying tax rate
Oct 21, 2022- In Favour of Petitioner
- Citation Number : TS-543-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Works Contract Services towards Kochi Water Metro Project undertaken by Govt., taxable at 12%
Oct 21, 2022- In Favour of Applicant
- Citation Number : TS-542-AAR(KER)-2022-GST
High Court
HC: Denial of ‘legitimate’ transitional credit ‘serious’ loss; Cancels-out penalty absent ‘mensrea’
Oct 21, 2022- In Favour of Not Applicable
- Citation Number : TS-541-HC(MEGH)-2022-GST
Authority for Advance Ruling
AAR: 18% GST payable on "ongoing residential-projects" not falling under specified schemes, where 'Promoter' opts for old tax-rate
Oct 21, 2022- In Favour of Applicant
- Citation Number : TS-540-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Annuity and early completion bonus received by concessionaire for road construction taxable as works-contract service at 12%
Oct 21, 2022- In Favour of Petitioner
- Citation Number : TS-539-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: 1.5% GST payable on construction of ‘Affordable Residential Apartments’ in a Residential Real Estate Project, 7.5% on others
Oct 20, 2022- In Favour of Not Applicable
- Citation Number : TS-538-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Cotton Seed emerging after intermediate processing in Mill, not ‘Agri-produce’, denies GTA exemption
Oct 20, 2022- In Favour of Petitioner
- Citation Number : TS-537-AAR(PUN)-2022-GST
Authority for Advance Ruling
AAR: Rejects CREDAI’s application filed on behalf of members regarding GST on Land-Owners portion of constructed-apartment under JDA
Oct 20, 2022- In Favour of Not Applicable
- Citation Number : TS-536-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Services offered under State Govt. insurance scheme to provide ‘Subscription-based’ compensation to ‘Kudumbasree’ member exempt
Oct 20, 2022- In Favour of Respondent
- Citation Number : TS-535-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Coaching to students enrolled in formal schools for education upto higher secondary or equivalent not exempt
Oct 20, 2022- In Favour of Not Available
- Citation Number : TS-534-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Supply of ‘Waste treatment and disposal services’ to State Urban Development Agency under 'Swachh Bharat Mission' taxable at 18%
Oct 19, 2022- In Favour of Respondent
- Citation Number : TS-532-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Provision of Bio-Mining and Scientific Closure of legacy waste service classifiable under SAC 9994, exempt from GST
Oct 19, 2022- In Favour of Applicant
- Citation Number : TS-533-AAR(KER)-2022-GST
NAA
NAA: Builder guilty of profiteering from 535 home-buyers; Directs investigation into other projects
Oct 19, 2022- In Favour of Applicant
- Citation Number : TS-531-NAA-2022-GST
NAA
NAA: Both Landowner & Developer guilty of not passing ITC benefit; Directs refund with interest
Oct 19, 2022- In Favour of Applicant
- Citation Number : TS-530-NAA-2022-GST
Authority for Advance Ruling
AAR: Citing pendency of issue of ITC availability on infrastructure construction before SC in case of Safari Retreats, refrains to answer application
Oct 19, 2022- In Favour of Respondent
- Citation Number : TS-529-AAR(UTT)-2022-GST