Rulings ( 7219 results )
Authority for Advance Ruling
AAR: Rejects CREDAI’s application filed on behalf of members regarding GST on Land-Owners portion of constructed-apartment under JDA
- In Favour of Not Applicable
- Citation Number : TS-536-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Services offered under State Govt. insurance scheme to provide ‘Subscription-based’ compensation to ‘Kudumbasree’ member exempt
- In Favour of Respondent
- Citation Number : TS-535-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Coaching to students enrolled in formal schools for education upto higher secondary or equivalent not exempt
- In Favour of Not Available
- Citation Number : TS-534-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Supply of ‘Waste treatment and disposal services’ to State Urban Development Agency under 'Swachh Bharat Mission' taxable at 18%
- In Favour of Respondent
- Citation Number : TS-532-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Provision of Bio-Mining and Scientific Closure of legacy waste service classifiable under SAC 9994, exempt from GST
- In Favour of Applicant
- Citation Number : TS-533-AAR(KER)-2022-GST
NAA
NAA: Builder guilty of profiteering from 535 home-buyers; Directs investigation into other projects
- In Favour of Applicant
- Citation Number : TS-531-NAA-2022-GST
NAA
NAA: Both Landowner & Developer guilty of not passing ITC benefit; Directs refund with interest
- In Favour of Applicant
- Citation Number : TS-530-NAA-2022-GST
Authority for Advance Ruling
AAR: Citing pendency of issue of ITC availability on infrastructure construction before SC in case of Safari Retreats, refrains to answer application
- In Favour of Respondent
- Citation Number : TS-529-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Non-creditable GST component charged by sub-contractor of State Industrial Development Corp includible in transaction-value
- In Favour of Applicant
- Citation Number : TS-528-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Services to patient at their residence through “qualified nurses/persons” exempted as ‘healthcare-services”
- In Favour of Applicant
- Citation Number : TS-527-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Separate registration required in Odisha w.r.t construction work for Railways, ‘location of supplier’ relevant
- In Favour of Petitioner
- Citation Number : TS-526-AAR(OD)-2022-GST
Supreme Court
SC: Citing period of custody and release of co-accused, grants bail to Applicant; Disposes appeal
- In Favour of Appellant
- Citation Number : TS-525-SC-2022-GST
High Court
HC: Rejects bail application of assessee twice over
- In Favour of Petitioner
- Citation Number : TS-524-HC(RAJ)-2022-GST
Sessions Court
SSC: Citing concluded nature of investigation, grants bail to Senior Citizen in fraudulent ITC availment case
- In Favour of Not Applicable
- Citation Number : TS-522-SSC(JAM)-2022-GST
Sessions Court
SSC: Denies anticipatory bail to accused for deceiving Govt. by producing fake NOC
- In Favour of Respondent
- Citation Number : TS-523-SSC(MUM)-2022-GST
Sessions Court
SSC: Declines pre-arrest bail to Director considering active involvement in fraudulent ITC availment; Custodial interrogation prima-facie necessary
- In Favour of Respondent
- Citation Number : TS-521-SSC(MUM)-2022-GST
Supreme Court
SC: Rejects plea of 100% budgetary support, dismisses pre-GST era 'promissory estoppel' argument
- In Favour of Respondent
- Citation Number : TS-519-SC-2022-GST
High Court
HC: Frowns on AO's 'patently illegal' order, advises Officers' training; Imposes Cost
- In Favour of Petitioner
- Citation Number : TS-520-HC(BOM)-2022-GST
High Court
HC: Restores registration citing GSTAT non-constitution; Urges 'pragmatic', non-hostile, citizen friendly approach
- In Favour of Petitioner
- Citation Number : TS-518-HC(ORI)-2022-GST
High Court
HC: Upholds Single Judge remand directions to verify documents for determining ITC entitlement: Dismisses Revenue's appeal
- In Favour of Petitioner
- Citation Number : TS-515-HC(CAL)-2022-GST