Rulings ( 6644 results )
Appellate Authority for Advance Ruling
AAAR: “Goodrich” Pizza Topping not containing cheese, taxable at 18%
Mar 09, 2022- In Favour of Not Applicable
- Citation Number : TS-1354-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on Demo Vehicles not received with intention of ‘further supply’
Mar 09, 2022- In Favour of Not Applicable
- Citation Number : TS-774-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: No exemption on mortgage charges/lien fee and stock transfer fee received by Storage and Warehousing service provider
Mar 09, 2022- In Favour of Not Applicable
- Citation Number : TS-1353-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling
AAAR: External/Infrastructural Development Charges recovered by builder from flat-buyers form part of value of construction service
Mar 09, 2022- In Favour of Not Applicable
- Citation Number : TS-773-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC of IGST/Cess to BMW on demo-cars & on repairs/insurance/maintenance thereof
Mar 09, 2022- In Favour of Not Applicable
- Citation Number : TS-772-AAAR(HAR)-2021-GST
High Court
HC: Revenue to furnish copy of opinion/reasons formed by Commissioner for 'provisional attachment'
Mar 08, 2022- In Favour of Not Applicable
- Citation Number : TS-85-HC(BOM)-2022-GST
High Court
HC: Upholds Single Judge's direction to refund amount paid involuntarily by ‘Swiggy’ during investigation
Mar 08, 2022- In Favour of Not Applicable
- Citation Number : TS-84-HC(KAR)-2022-GST
Authority for Advance Ruling
AAR: Absent registration under Income-Tax, Yoga courses taxable at 18%
Mar 07, 2022- In Favour of Not Applicable
- Citation Number : TS-82-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Pharmaceutical Pellets and Granules being 'Medicaments', taxable at 12%
Mar 07, 2022- In Favour of Not Applicable
- Citation Number : TS-81-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Works contract towards TSIIC being Government Entity taxable at 18% from January 01, 2022
Mar 07, 2022- In Favour of Not Applicable
- Citation Number : TS-80-AAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Leaflets made for content/instructions given by pharma cos. a ‘service’, composite supply
Mar 04, 2022- In Favour of Not Applicable
- Citation Number : TS-771-AAAR(DDD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Ready-to-cook Dosai/Idly/Tiffin mix distinct from mixture of flour
Mar 04, 2022- In Favour of Not Applicable
- Citation Number : TS-79-AAAR(TN)-2022-GST
High Court
HC: Quashes order cancelling GST registration certificate passed in violation of natural justice
Mar 04, 2022- In Favour of Not Applicable
- Citation Number : TS-78-HC(CAL)-2022-GST
High Court
HC: Transitional provision cannot confer/revive a right not available before GST introduction
Mar 03, 2022- In Favour of Not Applicable
- Citation Number : TS-77-HC(JHAR)-2022-GST
High Court
HC: Quashes order rendering refund inadmissible absent reasons, blatant violation of natural-justice principles
Mar 02, 2022- In Favour of Petitioner
- Citation Number : TS-76-HC(MAD)-2022-GST
High Court
HC: Directs refund of penalty, tax paid under protest on goods detained for EWB expiry
Mar 02, 2022- In Favour of Petitioner
- Citation Number : TS-75-HC(CAL)-2022-GST
High Court
HC: Assessee entitled to SC’s limitation-extension order benefit, quashes refund rejection order
Mar 02, 2022- In Favour of Petitioner
- Citation Number : TS-74-HC(AP)-2022-GST
High Court
HC: Citing GST portal issues, mandates both physical and digital SCN-issuance till resolution
Feb 28, 2022- In Favour of Not Applicable
- Citation Number : TS-72-HC(MAD)-2022-GST
High Court
HC: Cannot jail accused for indefinite period; Prosecution should follow the 'trail upstream'
Feb 28, 2022- In Favour of Not Applicable
- Citation Number : TS-71-HC(ORI)-2022-GST
High Court
HC: Allows additional 30 days for filing/revising TRAN-1, beyond 6 months already allowed
Feb 25, 2022- In Favour of Not Applicable
- Citation Number : TS-770-HC(KAR)-2021-GST