Rulings ( 7219 results )

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Appellate Authority for Advance Ruling

AAAR: Diagnostic CRP/ HbAlc Test-Kits which works on ‘agglutination’ principle’, taxable at 5%; Reverses AAR

  • In Favour of Appellant
  • Citation Number : TS-577-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Co-operative Society not rendering works-contract service to members while undertaking repairs/rehab, Denies ITC

  • In Favour of Respondent
  • Citation Number : TS-576-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Upholds AAR's declaration of advance-ruling as ‘void-ab-initio’ for suppression of 'investigation-proceeding'; Dismisses appeal

  • In Favour of Appellant
  • Citation Number : TS-575-AAAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: GST inapplicable on reimbursement of tree-cut compensation to farmers/land-owners, however, land compensation chargeable to tax

  • In Favour of Applicant
  • Citation Number : TS-573-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: E-commerce operator MYn not liable to collect/discharge GST u/s 9(5) for independent supply of cab-service

  • In Favour of Applicant
  • Citation Number : TS-572-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Upholds GST-liability under RCM despite exemption provided to outward supplies

  • In Favour of Not Applicable
  • Citation Number : TS-574-AAR(KAR)-2022-GST
High Court

HC: MD of Company who signed the petition not exempt from appearing; Directs Revenue to consider refund request of amount recovered at pre-investigation stage

  • In Favour of Petitioner
  • Citation Number : TS-570-HC(BOM)-2022-GST
High Court

HC: SCN indicating reason for GST cancellation in clear terms cannot be interfered in writ jurisdiction

  • In Favour of Respondent
  • Citation Number : TS-571-HC(ALL)-2022-GST
High Court

HC: Absence of details in show cause notice a ‘serious lapse’; Quashes ‘bald’ SCN

  • In Favour of Respondent
  • Citation Number : TS-569-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Rejects application by Financial Institution seeking advance ruling as ‘recipient of service’

  • In Favour of Applicant
  • Citation Number : TS-568-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Supply to Conservancy Department of Municipal Corporation for operation and maintenance of capacity portable compactor & hook loader exempt

  • In Favour of Applicant
  • Citation Number : TS-567-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Used-goods dealer discharging GST under ‘Marginal Scheme’ can claim ITC on input-services & capital-goods

  • In Favour of Applicant
  • Citation Number : TS-566-AAR(KAR)-2022-GST
Supreme Court

SC: SC likely to hear Sutherland Global's matter 'on Cess transition' on November 25

  • In Favour of Not Applicable
  • Citation Number : TS-563-SC-2022-GST
High Court

HC: Availability of option to seek revocation not a ground to dismiss appeal against registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-565-HC(KAR)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Liquidated damages a ‘mere’ flow of money having no GST implication; Overturns AAR

  • In Favour of Appellant
  • Citation Number : TS-564-AAAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: ‘Industrial Safety Belt’ used as safety harness to protect from accidental fall taxable as ‘life belt’

  • In Favour of Applicant
  • Citation Number : TS-562-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Sub-contractor executing ancillary work of shifting electrical-utilities not undertaking works-contract service of ‘road-construction’

  • In Favour of Respondent
  • Citation Number : TS-561-AAR(WB)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Seed-preservation involving chemical processing by Company not exempt as agri-produce, affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-560-AAAR(TEL)-2022-GST
High Court

HC: Amendment in Section 50 prescribing interest on net-cash liability operates ‘retrospectively’; Remits matter

  • In Favour of Respondent
  • Citation Number : TS-559-HC(CHAT)-2022-GST
High Court

HC: Liability on goods-in-transit detained alleging pre-used tax invoice not determinable u/s 129(3)

  • In Favour of Respondent
  • Citation Number : TS-558-HC(ALL)-2022-GST