Rulings ( 6879 results )
Appellate Authority for Advance Ruling
AAAR: Service of granting mining rights to exploit sand from river beds, taxable at 18%
May 13, 2022- In Favour of Respondent
- Citation Number : TS-781-AAAR(BIH)-2021-GST
High Court
HC: Directs consideration of manual application filed by foreign company claiming refund u/s 54
May 13, 2022- In Favour of Not Applicable
- Citation Number : TS-229-HC(GUJ)-2022-GST
High Court
HC: Directs restoration of GST-registration retrospectively, considering GSTN’s newly deployed functionality
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-228-HC(ALL)-2022-GST
High Court
HC: Failure to file appeal electronically due to GST-portal error not attributable to assessee
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-227-HC(ALL)-2022-GST
High Court
HC: Quashes detention-order owing to bonafide ‘clerical’ error in E-way bill, manufacturer’s promptness
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-225-HC(GUJ)-2022-GST
High Court
HC: Allows conditional bail in arrest for alleged GST evasion, noting tax quantum
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-226-HC(GUJ)-2022-GST
High Court
HC: Andhra Pradesh HC stays confiscation proceedings in respect of goods in transit, admits writ
May 10, 2022- In Favour of Not Applicable
- Citation Number : TS-224-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: Services to State educational boards relating to conduct of examination exempt
May 10, 2022- In Favour of Petitioner
- Citation Number : TS-222-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Construction of ESIC staff quarters on behalf of State Govt. taxable at 18%
May 10, 2022- In Favour of Respondent
- Citation Number : TS-223-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Determining 'place of supply' beyond scope of advance ruling
May 10, 2022- In Favour of Respondent
- Citation Number : TS-221-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Constructing school infrastructure for State Govt. a composite supply of works-contract taxable at 12%
May 10, 2022- In Favour of Applicant
- Citation Number : TS-220-AAR(GUJ)-2022-GST
High Court
HC: Directs IGST refund where drawback code correction as claimed by assessee was permitted
May 09, 2022- In Favour of Petitioner
- Citation Number : TS-219-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: Developing & Operating Mines for coal-block owner a ‘supply of services’ taxable at 18%
May 09, 2022- In Favour of Applicant
- Citation Number : TS-216-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Only ‘Promoter’ eligible to concessional rate on affordable housing construction under PMAY-scheme; Denies benefit to sub-contractor
May 09, 2022- In Favour of Respondent
- Citation Number : TS-215-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Works contract service for IIT Bhubaneshwar by sub-contractor taxable at concessional 12% rate
May 09, 2022- In Favour of Respondent
- Citation Number : TS-218-AAR(OD)-2022-GST
Authority for Advance Ruling
AAR: Versa Vane Solar Pump Controller taxable at 12%
May 09, 2022- In Favour of Respondent
- Citation Number : TS-217-AAR(TN)-2022-GST
High Court
HC: Deeming fiction of 1/3rd deduction towards land cost in construction contracts not mandatory
May 06, 2022- In Favour of Petitioner
- Citation Number : TS-214-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on laying pipeline outside factory premises, however, Member differ on credit eligibility on 'pile foundation' of storage tank
May 05, 2022- In Favour of Respondent
- Citation Number : TS-212-AAAR(TN)-2022-GST
Appellate Authority for Advance Ruling
AAAR: AAR order cannot be assailed on new ground not raised before
May 05, 2022- In Favour of Respondent
- Citation Number : TS-213-AAAR(TN)-2022-GST
High Court
HC: Quashes Trial Court Order cancelling bail, cites fulfilment of conditions imposed
May 05, 2022- In Favour of Respondent
- Citation Number : TS-211-HC(DEL)-2022-GST