Rulings ( 6879 results )
Authority for Advance Ruling
AAR: Reimbursement received from Industry Partner towards stipend paid to trainees, not leviable to GST
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-189-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Mobilization advances received by works-contractor for bridge construction taxable on date of receipt
Apr 29, 2022- In Favour of Respondent
- Citation Number : TS-188-AAR(GUJ)-2022-GST
High Court
HC: ‘Spot-Memo’ issued by audit department without taking earlier proceedings to logical end 'unenforceable'
Apr 28, 2022- In Favour of Appellant
- Citation Number : TS-187-HC(CAL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Cannot render ruling on determination of place of supply, given lack of jurisdiction
Apr 28, 2022- In Favour of Petitioner
- Citation Number : TS-186-AAAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Marine Engines forming part of fishing vessel taxable at 5%, in other cases 28%
Apr 28, 2022- In Favour of Respondent
- Citation Number : TS-185-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Business transfer by merging two entities having distinct GST registrations constitutes ‘supply of goods’
Apr 28, 2022- In Favour of Respondent
- Citation Number : TS-184-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Computer Software supplied under reseller agreement to Public Funded Research Institutions a supply of goods, eligible to concessional rate
Apr 28, 2022- In Favour of Respondent
- Citation Number : TS-183-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Services towards Forest conservation exempted only if value of goods supply under work-contract doesn’t exceed 25%
Apr 27, 2022- In Favour of Applicant
- Citation Number : TS-182-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on works undertaken for constructing employee’s residential quarters at Nuclear Power Project
Apr 27, 2022- In Favour of Respondent
- Citation Number : TS-181-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: ‘PSA Medical Oxygen Generation Plant’ taxable at 18%
Apr 27, 2022- In Favour of Respondent
- Citation Number : TS-180-AAR(TN)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Concessional 0.1% rate inapplicable where goods not moved directly to 'port of export'; Affirms AAR
Apr 27, 2022- In Favour of Petitioner
- Citation Number : TS-179-AAAR(KAR)-2022-GST
High Court
HC: Tax object & quantum are policy-decision matters; Upholds simultaneous GST & NCCD levy on tobacco
Apr 26, 2022- In Favour of Respondent
- Citation Number : TS-178-HC(KAR)-2022-GST
High Court
HC: Goods detained solely for undervaluation 'statutorily unwarranted'; Directs Commissioner to issue instruction
Apr 26, 2022- In Favour of Petitioner
- Citation Number : TS-1358-HC(KER)-2019-GST
Authority for Advance Ruling
AAR: Sale of Coal and supply of coal handling and distribution service not a ‘composite supply’
Apr 25, 2022- In Favour of Respondent
- Citation Number : TS-177-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: No ITC on incremental foundations of factory, being ‘civil structures’
Apr 25, 2022- In Favour of Respondent
- Citation Number : TS-176-AAR(TN)-2022-GST
High Court
HC: Failure to give hearing opportunity when passing adverse assessment-order, violates natural justice principles
Apr 25, 2022- In Favour of Petitioner
- Citation Number : TS-173-HC(AP)-2022-GST
High Court
HC: Permits release of detained goods on furnishing Bank Guarantee equivalent to penalty
Apr 25, 2022- In Favour of Applicant
- Citation Number : TS-172-HC(MAD)-2022-GST
High Court
HC: Order rejecting refund application without Revenue discharging onus of personal hearing, ‘flawed’
Apr 25, 2022- In Favour of Respondent
- Citation Number : TS-175-HC(DEL)-2022-GST
High Court
HC: Provisional attachment of current account not efficacious beyond 1 year
Apr 25, 2022- In Favour of Respondent
- Citation Number : TS-174-HC(DEL)-2022-GST
High Court
HC: ‘Fryums’ of different shapes and size - classifiable as ‘Papad’? Gujarat HC issues Notice
Apr 22, 2022- In Favour of Applicant
- Citation Number : TS-171-HC(GUJ)-2022-GST