Rulings ( 6646 results )
High Court
HC: Releases vehicles seized for transport of goods by consignor using expired e-way bills
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-721-HC(MAD)-2021-GST
High Court
HC: Grants bail to Cost Accountant subject to furnishing bond and sureties
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-720-HC(JHAR)-2021-GST
High Court
HC: Allows de freezing of bank account against elapsed provisional attachment order
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-719-HC(DEL)-2021-GST
High Court
HC: Steers Petitioner to alternative remedy of filing objections against provisional bank attachment
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-718-HC(DEL)-2021-GST
High Court
HC: Disposes writ petition challenging continued ITC blockage; Directs Revenue to decide on representations
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-717-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Dismisses application seeking clarity w.r.t. eligibility to utilize ITC in login of ‘dormant’ GSTIN
Dec 30, 2021- In Favour of Not Applicable
- Citation Number : TS-715-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: No IGST on goods supplied on High Sea or from Free-Trade-Warehousing Zone
Dec 30, 2021- In Favour of Not Applicable
- Citation Number : TS-716-AAR(TEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Trading in vouchers taxable as supply of goods, not actionable claims or money
Dec 29, 2021- In Favour of Not Applicable
- Citation Number : TS-714-AAAR(KAR)-2021-GST
High Court
HC: Considering transition phase glitches, directs refund of tax paid to obtain goods release
Dec 28, 2021- In Favour of Not Applicable
- Citation Number : TS-713-HC(KER)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC on land-fill pit constructed for solid waste disposal; upholds AAR
Dec 27, 2021- In Favour of Not Applicable
- Citation Number : TS-712-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Dried & Polished Turmeric’ not agro-product; Supply by APMC ‘Commission Agent’ to traders, taxable service
Dec 24, 2021- In Favour of Not Applicable
- Citation Number : TS-711-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Bus Rental Services to Navi Mumbai Transport Undertaking taxable, classifiable under SAC 9966
Dec 24, 2021- In Favour of Not Applicable
- Citation Number : TS-710-AAR(MAH)-2021-GST
High Court
HC: Sets aside Revenue's Orders disposing SCNs ‘hurriedly’, to pre-empt hearing
Dec 23, 2021- In Favour of Not Applicable
- Citation Number : TS-709-HC(ORI)-2021-GST
Authority for Advance Ruling
AAR: No GST on part recovery of transportation charges from employees
Dec 23, 2021- In Favour of Not Applicable
- Citation Number : TS-708-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on fishing vessel’s marine-engine; Material/labour provisioning under warranty period not ‘supply’
Dec 23, 2021- In Favour of Not Applicable
- Citation Number : TS-707-AAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Advance for undertaking ‘Deposit Work’ not deposit; taxable at time of receipt
Dec 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1254-AAAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Boarding, Lodging facilities to candidates of Appollo Med Skills provided under ‘Deen Dayal Upadhyay Grameen Kaushalya Yojana’ exempt
Dec 22, 2021- In Favour of Not Applicable
- Citation Number : TS-706-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: OMR/Answer Sheets supply printed with logo of educational taxable at 18%
Dec 22, 2021- In Favour of Not Applicable
- Citation Number : TS-705-AAR(UP)-2021-GST
Authority for Advance Ruling
AAR: Wet Limestone Flue Gas Desulphurisation plant and O&M contract not composite supply; Substance of agreement, not Form important
Dec 22, 2021- In Favour of Not Applicable
- Citation Number : TS-704-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Allows preferential GST rate to stator coils for manufacturing generators for renewable energy
Dec 22, 2021- In Favour of Not Applicable
- Citation Number : TS-703-AAR(TN)-2021-GST