Rulings ( 6643 results )
High Court
HC: Deeming fiction of 1/3rd deduction towards land cost in construction contracts not mandatory
May 06, 2022- In Favour of Petitioner
- Citation Number : TS-214-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on laying pipeline outside factory premises, however, Member differ on credit eligibility on 'pile foundation' of storage tank
May 05, 2022- In Favour of Respondent
- Citation Number : TS-212-AAAR(TN)-2022-GST
Appellate Authority for Advance Ruling
AAAR: AAR order cannot be assailed on new ground not raised before
May 05, 2022- In Favour of Respondent
- Citation Number : TS-213-AAAR(TN)-2022-GST
High Court
HC: Quashes Trial Court Order cancelling bail, cites fulfilment of conditions imposed
May 05, 2022- In Favour of Respondent
- Citation Number : TS-211-HC(DEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Wellness centre providing health therapy as part of Resort taxable as accommodation service, not ‘Health-care’
May 04, 2022- In Favour of Respondent
- Citation Number : TS-209-AAAR(UTT)-2022-GST
Appellate Authority for Advance Ruling
AAAR: ‘Protein Powder’ classifiable as ‘food supplement’ under HSN 2106, not prophylactic medicines
May 04, 2022- In Favour of Respondent
- Citation Number : TS-210-AAAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Installation, Commissioning and Maintenance of Toll Management Systems taxable at 18% and not concessional 12% rate
May 04, 2022- In Favour of Respondent
- Citation Number : TS-208-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: GST not leviable on employees’ portion collected towards canteen charges
May 04, 2022- In Favour of Applicant
- Citation Number : TS-207-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Replacing old railway sleepers with new not composite supply of original work; Denies concessional GST-rate
May 04, 2022- In Favour of Not Applicable
- Citation Number : TS-205-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Transaction of Sale of Business Unit under Business Transfer Agreement a supply of service, exempt from GST
May 04, 2022- In Favour of Respondent
- Citation Number : TS-206-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Sales target incentive received by reseller from Intel, not ‘trade-discount’ but ‘supply’
May 04, 2022- In Favour of Respondent
- Citation Number : TS-204-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘On road' components in vehicle-purchase transaction a part of consideration for operational lease, taxable at 28% with applicable Cess
May 04, 2022- In Favour of Respondent
- Citation Number : TS-203-AAR(TN)-2022-GST
High Court
HC: Issues notice against confiscation order; Seeks exact amount due & payable towards penalty
Apr 29, 2022- In Favour of Not Applicable
- Citation Number : TS-202-HC(GUJ)-2022-GST
High Court
HC: Quashes GST-registration cancellation order having retrospective effect, citing Sing Traders pronouncement
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-201-HC(GUJ)-2022-GST
High Court
HC: Instructs IGST-refund scrutiny claim for transitional period with interest; Issues notice
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-200-HC(DEL)-2022-GST
High Court
HC: Goods cannot be detained for typographical error in e-way bill format
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-199-HC(KER)-2022-GST
Authority for Advance Ruling
AAR: Marketing Support Services to Foreign Entity under transfer-pricing agreement an ‘Intermediary Service’, not qualifying as 'export'
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-198-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Canteen Charges recovered from employees and free bus transportation provided to employees not leviable to GST
Apr 29, 2022- In Favour of Applicant
- Citation Number : TS-197-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Provision of space in bus to GTAs for carrying parcel, an Infrastructure-Support, taxable as "Business Support Service"
Apr 29, 2022- In Favour of Applicant
- Citation Number : TS-196-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Supply of functional Cattle Feed Plant, inclusive of its Erection and Commissioning, a 'Works Contract Service'; Satisfies ‘permanency test’
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-194-AAR(GUJ)-2022-GST