Rulings ( 7211 results )

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Appellate Authority for Advance Ruling

AAAR: Services for construction of residential quarters for NPCIL's employees eligible to concessional GST rate till December 31, 2021

  • In Favour of Appellant
  • Citation Number : TS-732-AAAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Employee service from branch to head office a supply, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-139-AAR(TN)-2023-GST
High Court

HC: Operation of Section 13(8)(b) & Section 8(2) governing 'Intermediary service' confined to IGST only, not CGST/MGST Act

  • In Favour of Petitioner
  • Citation Number : TS-138-HC(BOM)-2023-GST
High Court

HC: Cannot dismiss appeal for non-submission of certified copy of order; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-137-HC(P&H)-2023-GST
High Court

HC: Calcutta HC directs refund of amount recovered from ECrL/ECL within one-day of passing demand order

  • In Favour of Petitioner
  • Citation Number : TS-136-HC(CAL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Supplier of commercial built-up space on MoHUA's behalf liable to GST as 'agent'

  • In Favour of Respondent
  • Citation Number : TS-135-AAAR(DEL)-2023-GST
High Court

HC: Disposes writ challenging order charging additional IGST, directs Assessee to facilitate assessment

  • In Favour of Not Available
  • Citation Number : TS-133-HC(TRI)-2023-GST
High Court

HC: Noting time-barred appeal against registration cancellation, relegates Assessee to proper officer for revocation

  • In Favour of Petitioner
  • Citation Number : TS-131-HC(JHAR)-2023-GST
High Court

HC: Quashes ‘reckless’ notice seeking to cancel GST registration

  • In Favour of Petitioner
  • Citation Number : TS-134-HC(ALL)-2023-GST
High Court

HC: Delay in filing appeal without justifiable explanation ‘fatal’, upholds registration cancellation

  • In Favour of Respondent
  • Citation Number : TS-132-HC(MAD)-2023-GST
High Court

HC: Application non-deficient in material particulars, not ‘non est’, quashes order denying refund to BSNL

  • In Favour of Petitioner
  • Citation Number : TS-130-HC(DEL)-2023-GST
High Court

HC: E-commerce operators 'a class distinct from individual supplier'; GST on auto-rickshaw/non-AC bus ‘not discriminatory’

  • In Favour of Respondent
  • Citation Number : TS-129-HC(DEL)-2023-GST
High Court

HC: Assessee not 'intermediary' for provision of services to Japanese affiliate, allows IGST refund

  • In Favour of Respondent
  • Citation Number : TS-128-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Red Gram Dall supplied in packed form at Civil Corp.'s behest not 'pre-packed' commodity

  • In Favour of Applicant
  • Citation Number : TS-127-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Subsidized charges recovered towards canteens services by Cadila from Corporate-Office/factory employees not supply

  • In Favour of Applicant
  • Citation Number : TS-126-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Members differ over exemption on services to Municipal Corp.; 18% GST on works contract for South Central Railway and services procured from third party

  • In Favour of Appellant
  • Citation Number : TS-124-AAAR(TEL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Second level sub-contractor having no nexus with main-contractor ineligible for reduced 12% GST-rate

  • In Favour of Respondent
  • Citation Number : TS-125-AAAR-2023-GST
Appellate Authority for Advance Ruling

AAAR: Manpower Supply Service to various Government Departments ineligible for exemption

  • In Favour of Respondent
  • Citation Number : TS-123-AAAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling applicable only for proposed transaction not where supplies already undertaken

  • In Favour of Applicant
  • Citation Number : TS-122-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling applicable only for ‘proposed' transaction, not where supplies already undertaken

  • In Favour of Petitioner
  • Citation Number : TS-121-AAR(RAJ)-2023-GST