Rulings ( 7214 results )

Filters
Authority for Advance Ruling

AAR: Denies concessional GST for construction services to Indian Railways, appropriate rate 18%

  • In Favour of Petitioner
  • Citation Number : TS-676-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: 18% GST on work contract services supplied to U.P. Jal Nigam established as ‘govt authority’

  • In Favour of Respondent
  • Citation Number : TS-674-AAR(UP)-2022-GST
High Court

HC: Writ court interference minimal in Advance rulings; Appellate enquiry impermissible, dismisses petition

  • In Favour of Respondent
  • Citation Number : TS-672-HC(BOM)-2022-GST
High Court

HC: Quashes registration-cancellation owing to faulty manner of SCN issuance

  • In Favour of Petitioner
  • Citation Number : TS-671-HC(KER)-2022-GST
High Court

HC: Disposes Merchant Exporter's writ considering no GST payable on exports owing to timeline extension

  • In Favour of Petitioner
  • Citation Number : TS-670-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Procurement and Distribution activity of medicines/surgical equipment on Govt.’s behalf amounts to Supply

  • In Favour of Respondent
  • Citation Number : TS-668-AAR(AP)-2022-GST
Authority for Advance Ruling

AAR: Interest amount receivable on annual instalments is included in value of taxable supply, thus liable to GST

  • In Favour of Respondent
  • Citation Number : TS-669-AAR(AP)-2022-GST
High Court

HC: Amount deposited during search not 'voluntary'; Requires aligning CBIC-Instruction with Gujarat HC 'direction'

  • In Favour of Petitioner
  • Citation Number : TS-667-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Rules on maintainability of advance ruling, rejects application as ‘inadmissible’

  • In Favour of Respondent
  • Citation Number : TS-665-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: ‘Raula Gundi’ made by mixing tobacco dust, bhaja dhania, Mustard Oil is ‘Chewing Tobacco (without lime-tube)’, taxable at 28% GST with 160% Compensation Cess

  • In Favour of Respondent
  • Citation Number : TS-664-AAR(OD)-2022-GST
Authority for Advance Ruling

AAR: Extends GST exemption to printing of pre-examination items for ‘educational institutions’

  • In Favour of Petitioner
  • Citation Number : TS-666-AAR(AP)-2022-GST
Authority for Advance Ruling

AAR: “Roombr”, a walltop computer being an automatic data processing machine is classifiable under Head 8471 4190

  • In Favour of Applicant
  • Citation Number : TS-663-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Transfer of LoanFront App is “service by way of transfer of going concern”, exempt

  • In Favour of Applicant
  • Citation Number : TS-662-AAR(KAR)-2022-GST
High Court

HC: Quashes Appellate Order upholding registration revocation without giving 'dispositive reasoning', remands matter

  • In Favour of Petitioner
  • Citation Number : TS-661-HC(MAD)-2022-GST
High Court

HC: Refuses release of laptop, computer, documents seized by DGGI during search

  • In Favour of Respondent
  • Citation Number : TS-660-HC(DEL)-2022-GST
High Court

HC: Mere non-payment to supplier cannot restrict credit entitlement; Directs unblocking ITC lying in ECrL

  • In Favour of Petitioner
  • Citation Number : TS-659-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Execution of lake beautification work for State Tourism Development Corporation taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-658-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: 18% GST on warehouses & cold-storages constructed for State Govt. entity

  • In Favour of Respondent
  • Citation Number : TS-657-AAR(TEL)-2022-GST
High Court

HC: Cryptic ex parte order determining tax violates natural justice principle, warrants remand

  • In Favour of Petitioner
  • Citation Number : TS-654-HC(PAT)-2022-GST
High Court

HC: E-way bill expiry no ground to detain goods and vehicle

  • In Favour of Petitioner
  • Citation Number : TS-653-HC(GUJ)-2022-GST