Rulings ( 6646 results )
Authority for Advance Ruling
AAR: Boarding, Lodging facilities to candidates of Appollo Med Skills falling not ‘composite supply’
Dec 21, 2021- In Favour of Not Applicable
- Citation Number : TS-702-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No ITC on renting car with driver to corporate customers for staff transport under agreement
Dec 21, 2021- In Favour of Not Applicable
- Citation Number : TS-701-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: 5% GST leviable on ‘Epoxidised Soya Bean Oil’, classifiable under tariff item 1518
Dec 21, 2021- In Favour of Not Applicable
- Citation Number : TS-700-AAR(MP)-2021-GST
Authority for Advance Ruling
AAR: Diagnostic kits and laboratory reagents taxable at concessional rate of IGST at 12%
Dec 21, 2021- In Favour of Not Applicable
- Citation Number : TS-699-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: CNG Dispenser used at filling stations for dispensing gas classifiable under CTH 8413
Dec 21, 2021- In Favour of Not Applicable
- Citation Number : TS-698-AAR(MAH)-2021-GST
High Court
HC: Directs authority to unblock ITC availed in ECL on account of statutory time-limit expiry
Dec 20, 2021- In Favour of Not Applicable
- Citation Number : TS-697-HC(RAJ)-2021-GST
High Court
HC: Grants interim-bail to Director accused of ITC fraud by forging documents
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-696-HC(P&H)-2021-GST
High Court
HC: Assistant Commissioner’s dismissal to hear matter on remand not ‘in accordance with law’
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-695-HC(BOM)-2021-GST
High Court
HC: Sets aside refund rejection order, remits matter for fresh consideration
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-694-HC(CHAT)-2021-GST
High Court
HC: Permits Assessee to request Commissioner for time extension w.r.t. filing revised declaration
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-693-HC(MEGH)-2021-GST
Authority for Advance Ruling
AAR: Electricity/Water Charges collected by Landlord part of 'renting service', dismisses ‘pure agency’ plea
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-692-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Supply of fabricated tanks to Indian Oil Corp. constitutes supply of ‘goods’
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1253-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Relegates assessee to GST Policy Wing for remedy, owing to inability to adjust reduced tax-liability
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1252-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: ITC available on supply of Machine foundation by work contractor while constructing immovable-property
Dec 17, 2021- In Favour of Not Applicable
- Citation Number : TS-691-AAR(TEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Consultancy services to State Urban Development Agency constitutes ‘Pure Service’; exempt from GST
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-690-AAAR(UP)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Switch Board Cabinet’ specially meant for Indian Railways classifiable under Heading 8607, reverses AAR finding
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-689-AAAR(UP)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Importer liable to GST under RCM on ocean-freight in case of CIF imports; ruling subject to outcome in Mohit Minerals
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-688-AAAR(UP)-2021-GST
Authority for Advance Ruling
AAR: ‘Namkeens’ taxable at 5%, if Applicant foregoes enforceable right on its brand name
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-1251-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Vaccine Carrier / Cold Box being ‘Insulated Ware’ classifiable under Chapter 8923, attracts 18% GST
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-1250-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: IGST payable under RCM on receipt of immovable property renting services from SEZ; Clarificatory communication not binding
Dec 16, 2021- In Favour of Not Applicable
- Citation Number : TS-687-AAR(MAH)-2021-GST