Rulings ( 7219 results )

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Appellate Authority for Advance Ruling

AAAR: ‘Overhead-Electric-Supply’ construction by constituent of JV entrusted with setting ‘Electric-Loco-Shed’ for Railways a ‘works-contract’

  • In Favour of Applicant
  • Citation Number : TS-556-AAAR(UP)-2022-GST
High Court

HC: Order determining tax, penalty u/s 129 without taking recourse to Section 73 ‘not legally sustainable’

  • In Favour of Petitioner
  • Citation Number : TS-555-HC(ALL)-2022-GST
High Court

HC: Date of filing application on common-portal 'relevant' for construing limitation; Circular cannot delimit 'statutory-provision'

  • In Favour of Petitioner
  • Citation Number : TS-554-HC(GUJ)-2022-GST
High Court

HC: 'Sufficient balance' in electronic credit ledger not necessary to block ITC for reason of ineligibility under rule 86A

  • In Favour of Respondent
  • Citation Number : TS-553-HC(CAL)-2022-GST
High Court

HC: Granting anticipatory bail is not a rule where custodial-interrogation is needed under GST Act

  • In Favour of Respondent
  • Citation Number : TS-552-HC(UTT)-2022-GST
High Court

HC: Denying GSTIN linking basis wrong performa “hypertechnical”, allows upload of REG-16 by activating portal

  • In Favour of Petitioner
  • Citation Number : TS-551-HC(RAJ)-2022-GST
High Court

HC: Credit denial to buyer due to seller’s default challenged before Delhi HC; Notice issued

  • In Favour of Not Applicable
  • Citation Number : TS-550-HC(DEL)-2022-GST
High Court

HC: GST quantum determination a ‘highly disputed question of fact’; Declines works-contractor's challenge to State OM prescribing calculation of work value

  • In Favour of Not Applicable
  • Citation Number : TS-549-HC(ORI)-2022-GST
Authority for Advance Ruling

AAR: 'Coal Rejects' obtained after washing from 'raw coal' supplied by Punjab Power to job-worker taxable at 5%; Proportionate ITC admissible

  • In Favour of Applicant
  • Citation Number : TS-547-AAR(PUN)-2022-GST
Authority for Advance Ruling

AAR: Tanker body building/fabrication on chassis supplied by customer, a ‘supply of service’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-548-AAR(KER)-2022-GST
High Court

HC: Quashes Instruction prohibiting ISDs from transitioning unutilized credit, restrains recovery

  • In Favour of Petitioner
  • Citation Number : TS-546-HC(DEL)-2022-GST
Supreme Court

SC: SC stays HC’s order quashing goods confiscation; Revenue harps on maintainability citing 'statutory-remedy'

  • In Favour of Respondent
  • Citation Number : TS-545-SC-2022-GST
Authority for Advance Ruling

AAR: Services provided to Rebuild Kerala Initiative and Public Works Dept. exempt

  • In Favour of Applicant
  • Citation Number : TS-544-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Outboard motors as part of fishing vessel taxable at 5%; Relies on Circular clarifying tax rate

  • In Favour of Petitioner
  • Citation Number : TS-543-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Works Contract Services towards Kochi Water Metro Project undertaken by Govt., taxable at 12%

  • In Favour of Applicant
  • Citation Number : TS-542-AAR(KER)-2022-GST
High Court

HC: Denial of ‘legitimate’ transitional credit ‘serious’ loss; Cancels-out penalty absent ‘mensrea’

  • In Favour of Not Applicable
  • Citation Number : TS-541-HC(MEGH)-2022-GST
Authority for Advance Ruling

AAR: 18% GST payable on "ongoing residential-projects" not falling under specified schemes, where 'Promoter' opts for old tax-rate

  • In Favour of Applicant
  • Citation Number : TS-540-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Annuity and early completion bonus received by concessionaire for road construction taxable as works-contract service at 12%

  • In Favour of Petitioner
  • Citation Number : TS-539-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: 1.5% GST payable on construction of ‘Affordable Residential Apartments’ in a Residential Real Estate Project, 7.5% on others

  • In Favour of Not Applicable
  • Citation Number : TS-538-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Cotton Seed emerging after intermediate processing in Mill, not ‘Agri-produce’, denies GTA exemption

  • In Favour of Petitioner
  • Citation Number : TS-537-AAR(PUN)-2022-GST