Rulings ( 7214 results )
Authority for Advance Ruling
AAR: ‘Project Implementing Agency’ making supplies to State Govt. Department, liable to issue tax invoice
- In Favour of Respondent
- Citation Number : TS-693-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Door-step medical monitoring and logistics services to Sr. Citizens by Start-up not ‘health care services’
- In Favour of Respondent
- Citation Number : TS-692-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Construction of new railway siding under a contract with a PSU of Railway Ministry qualifies as works contract
- In Favour of Respondent
- Citation Number : TS-694-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: ‘Treated Water’ obtained from Common Effluent Treatment Plant being de-mineralized water, not exempt
- In Favour of Respondent
- Citation Number : TS-695-AAR(GUJ)-2022-GST
High Court
HC: Application for advance ruling inadmissible after commencement of GST investigation; Quashes AAAR order
- In Favour of Petitioner
- Citation Number : TS-691-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: Railway tracks conversion having permanent characteristic a ‘composite supply’ with 18% GST
- In Favour of Applicant
- Citation Number : TS-690-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Ruling only on ‘proper documents’ not simple facts, assumptions; Rejects Real-estate developer's application
- In Favour of Applicant
- Citation Number : TS-689-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Mangrove Plantation carried out by a registered charitable organization exempt from GST
- In Favour of Applicant
- Citation Number : TS-688-AAR(GUJ)-2022-GST
High Court
HC: GST-registration cancellation deprives Assessee’s right to life; Appeal dismissal basis one day delay 'hypertechnical'
- In Favour of Petitioner
- Citation Number : TS-687-HC(HP)-2022-GST
High Court
HC: Rejects Vedanta's supplementary GST refund-claim; Refuses to treat 3 units as 1, holds Rule 89(4) ‘intra-vires’
- In Favour of Respondent
- Citation Number : TS-01-HC(ORI)-2023-GST
High Court
HC: 18% GST demand on bid amount not illegal/irregular; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-686-HC(HP)-2022-GST
Authority for Advance Ruling
AAR: Distinguishes between in-house prepared food vs readily available/sold OTC for ‘restaurant service’ classification
- In Favour of Applicant
- Citation Number : TS-685-AAR(GUJ)-2022-GST
High Court
HC: Directs real-estate developer to deposit profiteering amount in installments; Stays interest, further investigation
- In Favour of Petitioner
- Citation Number : TS-679-HC(DEL)-2022-GST
High Court
HC: ‘Cryptic order’ cancelling GST registration against natural justice principle, directs restoration
- In Favour of Petitioner
- Citation Number : TS-678-HC(GUJ)-2022-GST
High Court
HC: Quashes non-speaking order passed without examining specific facts and circumstances w.r.t. genuineness of transaction
- In Favour of Petitioner
- Citation Number : TS-680-HC(CAL)-2022-GST
High Court
HC: Disposes writ; Allows fresh claim for additional tax-liability refund on account of advent of GST
- In Favour of Petitioner
- Citation Number : TS-684-HC(CHAT)-2022-GST
High Court
HC: Refund or carrying forward ITC to GST are dealer’s option; Revenue cannot compel
- In Favour of Petitioner
- Citation Number : TS-681-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Tata Motors eligible for ITC on canteen charges recovered from ‘direct’ employees only
- In Favour of Appellant
- Citation Number : TS-677-AAAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Composite Supply of works contract services to Uttar Pradesh Jal Nigam not being a local authority, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-675-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Eco-friendly expandable paper wrap is classifiable under HSN 48239013, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-673-AAR(UP)-2022-GST