Rulings ( 6644 results )
Appellate Authority for Advance Ruling
AAAR: No GST & TDS On Renting Of Immovable Property To Social Welfare Department for backward-class residential accommodation
Apr 14, 2022- In Favour of Applicant
- Citation Number : TS-154-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: ITC ineligible on gift distribution, third-party canteen service; No GST on coupons distributed to employees
Apr 14, 2022- In Favour of Not Applicable
- Citation Number : TS-1269-AAAR(HAR)-2020-GST
High Court
HC: Revenue to issue physical SCN/Final-order for GST-registration cancellation till GSTN glitches sorted
Apr 13, 2022- In Favour of Applicant
- Citation Number : TS-152-HC(GUJ)-2022-GST
High Court
HC: Warns Revenue for passing absurd/vague GST registration cancellation order
Apr 13, 2022- In Favour of Applicant
- Citation Number : TS-151-HC(GUJ)-2022-GST
High Court
HC: Bail cannot be withheld as punishment; Prosecution should follow the ‘trial upstream’
Apr 12, 2022- In Favour of Applicant
- Citation Number : TS-150-HC(ORI)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on construction of warehouse intended to be leased; Safari-Retreats case not 'binding'
Apr 12, 2022- In Favour of Respondent
- Citation Number : TS-1268-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Laboratory Reagents taxable at concessional rate of 12% under CH 3822; Modifies AAR
Apr 12, 2022- In Favour of Applicant
- Citation Number : TS-1267-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Preferential Location Service different from construction, attracts 18% GST
Apr 11, 2022- In Favour of Respondent
- Citation Number : TS-1266-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Optional transport facility to staff not employer's contractual-obligation/CSR; Amount in excess of Rs. 50k taxable
Apr 11, 2022- In Favour of Respondent
- Citation Number : TS-1265-AAAR(HAR)-2020-GST
Authority for Advance Ruling
AAR: 'Superior Kerosene Oil' along with other charges, supplied under PDS, taxable at 5%; denies 'FPS' exemption
Apr 11, 2022- In Favour of Respondent
- Citation Number : TS-149-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Value of acquisition, incidental expenses includible in supply of Superior Kerosene Oil
Apr 11, 2022- In Favour of Respondent
- Citation Number : TS-148-AAR(WB)-2022-GST
High Court
HC: Considering post-facto address inclusion in GST registration, turns down vehicle detention order
Apr 11, 2022- In Favour of Respondent
- Citation Number : TS-147-HC(MAD)-2022-GST
High Court
HC: Citing mere technical breach without intention to evade tax, quashes penalty order
Apr 08, 2022- In Favour of Applicant
- Citation Number : TS-146-HC(MAD)-2022-GST
Authority for Advance Ruling
AAR: Escalated Value/Price forms part of 'Transaction Value' of road-construction contract with NHAI, liable to GST
Apr 08, 2022- In Favour of Applicant
- Citation Number : TS-142-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Earthwork for Central Railways project a ‘composite works contract’ taxable at 5%
Apr 08, 2022- In Favour of Applicant
- Citation Number : TS-144-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Supply of service of collection and disposal of bio-medical waste to the State Govt., exempt
Apr 08, 2022- In Favour of Applicant
- Citation Number : TS-143-AAR(WB)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No ruling on inclusion of value of diesel supplied free of cost in GTA service
Apr 07, 2022- In Favour of Not Applicable
- Citation Number : TS-140-AAAR(CHAT)-2022-GST
Authority for Advance Ruling
AAR: Diesel filling on free of cost basis includible in value of service
Apr 07, 2022- In Favour of Respondent
- Citation Number : TS-780-AAR(CHND)-2021-GST
High Court
HC: Extends one-last opportunity to amend GSTR-01 for ticking ‘Deemed Export’ column, disposes writ
Apr 06, 2022- In Favour of Not Applicable
- Citation Number : TS-139-HC(GUJ)-2022-GST
High Court
HC: No justification for in-transit stoppage of goods/vehicle in transaction between registered dealers
Apr 06, 2022- In Favour of Applicant
- Citation Number : TS-138-HC(TRI)-2022-GST