Rulings ( 6644 results )

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High Court

HC: Directs expeditious adjudication of GSTR-1 correction noting pendency since December, 2021

Feb 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-67-HC(BOM)-2022-GST
High Court

HC: Assessee entitled to claim IGST in Electronic Credit Ledger, quashes refund rejection order

Feb 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-69-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: NIL rate on rejected wheat/paddy seeds; 5% on branded ones if IPR forgone

Feb 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1352-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Tricycles, scooters, kick-scooter consisting of electronic components attracts 18% GST

Feb 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1262-AAAR(TN)-2020-GST
Authority for Advance Ruling

AAR: Rent-free accommodation provided by partner indirectly accrues as profit to firm, taxable

Feb 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-66-AAR(TN)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies exemption to building leased for use by students; Subsequent lessee's activity a 'separate supply'

Feb 24, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1261-AAAR(AP)-2020-GST
High Court

HC: Allows GST refund claimed upon agreement cancellation vide manual application, follows Laxmi Organics

Feb 24, 2022
  • In Favour of Applicant
  • Citation Number : TS-64-HC(BOM)-2022-GST
High Court

HC: Directs re-adjudication of unutilized credit refund per Rule 89(4B) considering input/output ratio

Feb 24, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-63-HC(GUJ)-2022-GST
High Court

HC: Summons under CGST Act not ‘criminal proceedings’; Inherent power to intervene into investigation restricted

Feb 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-62-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Naval communication network creation for Indian Navy under contract with BSNL taxable at 18%

Feb 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-61-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Outboard marine motors, spare parts supplied for fishing vessels taxable at 5%

Feb 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-60-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: ‘Driver Cab Air Conditioner Unit’ manufactured exclusively for India Railways classifiable under Heading 86079920

Feb 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-769-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Road Work Construction Services provided by sub-contractor to main Govt. Contractor, not exempt

Feb 22, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1351-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling

AAAR: GST paid on inputs for executing ‘Road work contracts’ eligible for ITC; Upholds AAR

Feb 22, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1260-AAAR(AP)-2020-GST
High Court

HC: Turns-down common GST investigation prayer; Recommends one Adjudicating-Authority for SCNs of all zones

Feb 22, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1015-HC(DEL)-2018-GST
High Court

HC: Quashes orders cancelling registration citing 'legitimate trade' & 'GST objective', however, allows imposing penalty

Feb 22, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-59-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Royalty paid to State on stock of River Bed Material (RBM) taxable, however, no GST on penalty; modifies AAR

Feb 21, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1350-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Hiring/Leasing Buses by State Road Transport Commission to Transport Department, exempted, Upholds AAR

Feb 21, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-57-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC on invoice issued in April 2020 for supply pertaining to FY 2018-19; Confirms AAR

Feb 21, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-56-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: A/CMA coaching centre not being an affiliate of ICAI/ICMAI, ineligible for exemption as an Educational Institution

Feb 21, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1259-AAAR(AP)-2020-GST