Rulings ( 6129 results )
Authority for Advance Ruling
AAR: 18% GST on Protection bags, made of coated paper, to cover/pack unharvested fruits
Jun 10, 2025- In Favour of Applicant
- Citation Number : TS-503-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: ‘Stadiometer’, used to measure height, not ‘diagnostic-instrument’ taxable at 18%; ‘Infantometer’ attracts 12% GST
Jun 10, 2025- In Favour of Applicant
- Citation Number : TS-500-AAR(MAH)-2025-GST
High Court
HC: Expunges AAAR observations on ITC disallowance on refurbishment-cost by used car dealer
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-499-HC(RAJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Cost of refurbishment not includable in purchase price of used cars
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-786-AAAR(RAJ)-2021-GST
Authority for Advance Ruling
AAR: Applying functionality test, classifies ATS/EGP manufactured for meeting emission regulations as motor-parts
Jun 10, 2025- In Favour of Not Available
- Citation Number : TS-498-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Construction service by developer in exchange of development rights, a supply, liable to GST
Jun 09, 2025- In Favour of Respondent
- Citation Number : TS-497-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Rail-track erection, commissioning for ISRO not composite to goods supplied by another entity
Jun 09, 2025- In Favour of Not Available
- Citation Number : TS-496-AAR(MAH)-2025-GST
High Court
HC: Send notices via RPAD or other modes where taxpayer unresponsive to portal notice
Jun 09, 2025- In Favour of Petitioner
- Citation Number : TS-493-HC(MAD)-2025-GST
High Court
HC: Directs IGST levy re-examination on expenses not cross-charged considering Circular, Metal-One ruling
Jun 09, 2025- In Favour of Petitioner
- Citation Number : TS-492-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: 18% GST on leasing electric, other vehicles with quality control and support services to GTA
Jun 09, 2025- In Favour of Not Applicable
- Citation Number : TS-491-AAR(OD)-2025-GST
Authority for Advance Ruling
AAR: Cites RERA, harps on 'commencement' certificate while deciding 'Aspirational Project' application of Raymond Realty
Jun 09, 2025- In Favour of Not Applicable
- Citation Number : TS-490-AAR(MAH)-2025-GST
High Court
HC: Elucidates scheme basis Revenue’s SOP to fast-track disposal of cases involving procedural issues
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-489-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Absent proof to substantiate construction under affordable housing scheme and pure labour services, denies exemption
Jun 06, 2025- In Favour of Respondent
- Citation Number : TS-488-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Cannot reckon cumulative tax payment by Firm, its partners for Rule 86B exemption
Jun 06, 2025- In Favour of Respondent
- Citation Number : TS-487-AAR(RAJ)-2025-GST
High Court
HC: Citing indolence in not availing GST Appeal Amnesty dismisses challenge to assessment
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-933-HC(PAT)-2024-GST
High Court
HC: Absent constitution of Appellate-Tribunal, relegates Assessee back to first Appellate-Authority after condoning delay
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-482-HC(CAL)-2025-GST
High Court
HC: Directs Lucknow Commissionerate to urgently investigate misuse of taxpayer’ PAN for obtaining registration
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-486-HC(DEL)-2025-GST
High Court
HC: Summary of show cause notice cannot substitute statutory SCN under Section 73(1)
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-485-HC(GAUH)-2025-GST
High Court
HC: Permits to file appeal against detention for establishing factum of ownership of goods
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-484-HC(CAL)-2025-GST
High Court
HC: Dismisses Assessee’s writ challenging cancellation of registration citing alternative remedy
Jun 06, 2025- In Favour of Respondent
- Citation Number : TS-483-HC(DEL)-2025-GST