Rulings ( 6877 results )
Authority for Advance Ruling
AAR: ITC unavailable on goods procured for distribution promotional schemes, hotel/catering services
Sep 12, 2022- In Favour of Respondent
- Citation Number : TS-454-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Composite service supply of milling food grains into flour to Food and Supplies Dept. for distribution under PDS, exempt
Sep 08, 2022- In Favour of Applicant
- Citation Number : TS-453-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Cultivating, planting & nurturing fruit trees exempt; Plantation of mangrove seeds, seedlings in coastal areas taxable at 18%
Sep 08, 2022- In Favour of Applicant
- Citation Number : TS-451-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Printing on duplex board supplied by customer, including cutting, punching & lamination taxable at 12%
Sep 08, 2022- In Favour of Respondent
- Citation Number : TS-452-AAR(WB)-2022-GST
NAA
NAA: DTH service-provider ‘Tata Play’ profiteered Rs. 450 crores by not passing ITC-benefit to subscribers
Sep 08, 2022- In Favour of Not Available
- Citation Number : TS-450-NAA-2022-GST
Appellate Authority for Advance Ruling
AAAR: Vadilal’s ‘Power-Sip’ not being natural form of milk classifiable as ‘Beverage’; Affirms AAR
Sep 07, 2022- In Favour of Appellant
- Citation Number : TS-449-AAAR(GUJ)-2022-GST
High Court
HC: Credit not equal to cash-remittance, mere availability thereof cannot insulate Yamaha from interest-levy
Sep 06, 2022- In Favour of Respondent
- Citation Number : TS-448-HC(MAD)-2022-GST
Authority for Advance Ruling
AAR: Car hiring services for COVID-19/emergency to Ahmedabad Municipal Corp. not exempt
Sep 06, 2022- In Favour of Applicant
- Citation Number : TS-447-AAR(GUJ)-2022-GST
High Court
HC: Following ‘binding precedent’ in Satyam Shivam, quashes order imposing tax/penalty for EWB expiry
Sep 05, 2022- In Favour of Petitioner
- Citation Number : TS-446-HC(KER)-2022-GST
High Court
HC: Conduct of search and seizure proceedings initiated u/s 129 on goods lying in godown without jurisdiction; Calls into question erring officer’s actions
Sep 05, 2022- In Favour of Petitioner
- Citation Number : TS-445-HC(ALL)-2022-GST
Authority for Advance Ruling
AAR: Fabrication / Mounting of Tanker and Tripper on Principal’s chassis is Supply of service, taxable at 18%
Sep 05, 2022- In Favour of Applicant
- Citation Number : TS-444-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: 18% GST applicable on works contract service in relation to Sewage Treatment Plant rendered to Uttar Pradesh Jal Nigam
Sep 05, 2022- In Favour of Applicant
- Citation Number : TS-443-AAR(UP)-2022-GST
Supreme Court
SC: Extends time for opening GST common portal by another month
Sep 03, 2022- In Favour of Respondent
- Citation Number : TS-442-SC-2022-GST
Appellate Authority for Advance Ruling
AAAR: Manually operated ‘Seed dressing, Coating and Treating Drum machine’ classifiable under HSN 8436, upholds AAR
Sep 02, 2022- In Favour of Respondent
- Citation Number : TS-440-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Composite supply of Fortified 'Atta' to State Govt for distribution under PDS 'exempt'
Sep 02, 2022- In Favour of Appellant
- Citation Number : TS-441-AAAR(WB)-2022-GST
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