Rulings ( 6879 results )
Authority for Advance Ruling
AAR: Canteen services provided under Factories Act mandate not being part of employment contract, liable to GST
Jun 30, 2022- In Favour of Respondent
- Citation Number : TS-333-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Reimbursement received by NEEM facilitator from Industry Partners w.r.t. stipend payment to trainees not taxable
Jun 30, 2022- In Favour of Respondent
- Citation Number : TS-335-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Printing of leaflets where recipient provides content, a ‘composite supply’ taxable @18%
Jun 30, 2022- In Favour of Applicant
- Citation Number : TS-334-AAR(TN)-2022-GST
NAA
NAA: Authority not obligated to prescribe elaborate calculations for passing ITC benefit; Clarifies ‘period of computation’
Jun 29, 2022- In Favour of Applicant
- Citation Number : TS-332-NAA-2022-GST
NAA
NAA: Supplier required to reduce base value, not rate-price, commensurately to ensure passing of rate-reduction benefit
Jun 29, 2022- In Favour of Respondent
- Citation Number : TS-331-NAA-2022-GST
High Court
HC: Relegates ITC-mismatch case to Appellate Authority; Rejects assessee’s “not a new problem” plea
Jun 28, 2022- In Favour of Not Applicable
- Citation Number : TS-330-HC(MAD)-2022-GST
High Court
HC: Telangana HC’s relief to Ola; Quashes SGST, CGST demand of over 15 cr.
Jun 28, 2022- In Favour of Not Applicable
- Citation Number : TS-329-HC(TEL)-2022-GST
NAA
NAA: Builder profiteered by not passing additional ITC benefit available post GST to 112 shop buyers
Jun 28, 2022- In Favour of Applicant
- Citation Number : TS-327-NAA-2022-GST
NAA
NAA: Directs Real Estate Developer to pass ITC benefit available post GST to homebuyers/shop keepers
Jun 28, 2022- In Favour of Petitioner
- Citation Number : TS-328-NAA-2022-GST
Appellate Authority for Advance Ruling
AAAR: Activities performed by Liasion Office at behest of Overseas HO, liable to IGST; Modifies AAR
Jun 28, 2022- In Favour of Respondent
- Citation Number : TS-326-AAAR(MAH)-2022-GST
NAA
NAA: Cosmetic Giant L'Oreal profiteered Rs. 186 crores; Increase in grammage not construable as 'commensurate price-reduction'
Jun 27, 2022- In Favour of Respondent
- Citation Number : TS-325-NAA-2022-GST
High Court
HC: Denies anticipatory bail to mastermind, prime beneficiary of huge ITC scam
Jun 24, 2022- In Favour of Not Applicable
- Citation Number : TS-324-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Single tender division to answer particular situation ‘not right way forward’
Jun 24, 2022- In Favour of Applicant
- Citation Number : TS-323-AAR(MAH)-2022-GST
High Court
HC: Directs to release seized vehicle upon furnishing bond; Allows writ in part
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-320-HC(GUJ)-2022-GST
High Court
HC: Recovery deemed as stayed upon 10% deposit made during appeal pendency; Garnishee proceedings infructuous
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-319-HC(JHAR)-2022-GST
High Court
HC: Calcutta HC places writ challenging Section 73 before Circuit Bench, matter to be decided on affidavits
Jun 22, 2022- In Favour of Not Applicable
- Citation Number : TS-322-HC(CAL)-2022-GST
High Court
HC: Grants bail in fake ITC matter citing Applicant’s ‘nil’ criminal-record, link as beneficiary
Jun 22, 2022- In Favour of Applicant
- Citation Number : TS-321-HC(ALL)-2022-GST
High Court
HC: Cryptic order denying refund not vitiated if reasons for rejection sufficiently adducible
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-318-HC(MP)-2022-GST
Authority for Advance Ruling
AAR: Intra-state goods/material movement from one unit to another having same GSTIN not taxable
Jun 20, 2022- In Favour of Applicant
- Citation Number : TS-317-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Classifies U-Bolt, Front Spring Bolt and Spring pin as per commercial parlance test
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-316-AAR(UTT)-2022-GST