Rulings ( 6644 results )

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High Court

HC: Citing time-bar, denies refund of excess-tax paid by Transferee Company on pre-amalgamation invoice

Jan 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-749-HC(MAD)-2021-GST
Authority for Advance Ruling

AAR: Supply of labour force to main-contractor without material, not ‘works-contract’ service, denies concession

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1346-AAR(GOA)-2019-GST
Authority for Advance Ruling

AAR: Fees from floating hawkers, small merchants, for occupation of vacant land a ‘supply of service’, taxable under GST

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1345-AAR(GOA)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Sharing report of Technical Testing Services performed in India to overseas customers, not ‘export’

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1256-AAAR(GOA)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Long-term lease of property by Goa Tourism on DBFOT basis for hotel construction, liable to GST

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1344-AAAR(GOA)-2019-GST
Appellate Authority for Advance Ruling

AAAR: No refund of un-utilised ITC on Iron-Ore Pallets having NIL export-duty; upholds AAR

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1255-AAAR(GOA)-2020-GST
Authority for Advance Ruling

AAR: Sub-dividing larger land to smaller plots for sale, not 'supply'

Jan 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-748-AAR(GOA)-2021-GST
Appellate Authority for Advance Ruling

AAAR: No GST on common input-service facilitation by HO as 'pure-agent'; ISD registration mandatory

Jan 14, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-747-AAAR(MAH)-2021-GST
High Court

HC: Revenue duty-bound to inform taxpayers when appeal filed before wrong forum

Jan 13, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-05-HC(TRI)-2022-GST
High Court

HC: Allows transitional-credit through GSTR-3B considering difficulty in revising TRAN-1; modifies Single-Judge order

Jan 13, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-746-HC(CAL)-2021-GST
High Court

HC: Affirms investigations by CGST Officer (DGGI) transferred by local jurisdictional authorities into entities having common nexus

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-03-HC(DEL)-2022-GST
High Court

HC: Quashes order rejecting refund application for being time-barred, cites SC’s limitation-extension directive

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-04-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Crushing and packaging of wholemeat atta a 'composite supply' eligible for conditional exemption

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-745-AAR(WB)-2021-GST
Authority for Advance Ruling

AAR: ITC on leasing charges of land for constructing factory, administrative block 'blocked'

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-744-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: ITC available on services procured for O&M of support vessels for running port & terminal facility

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-743-AAR(GUJ)-2021-GST
High Court

HC: Goods-in-transit cannot be detained solely for reason of under-valuation or change of route

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-02-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Ongoing ‘Residential Real Estate Project’ taxable at 1.5%

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-742-AAR(WB)-2021-GST
Authority for Advance Ruling

AAR: Contract for Design & Construction, Operation & Maintenance of water networks an ‘indivisible contract’

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-741-AAR(WB)-2021-GST
Authority for Advance Ruling

AAR: Healthcare services for members by multi-super speciality hospital, exempt from GST

Jan 12, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-740-AAR(GUJ)-2021-GST
High Court

HC: Directs Revenue to consider manual refund application citing Bombay HC decision in Laxmi Organic

Jan 11, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-739-HC(MAD)-2021-GST