Rulings ( 6879 results )

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High Court

HC: Issues notice in plea seeking utilization of credit balance from previous regime

Apr 04, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-134-HC(DEL)-2022-GST
High Court

HC: Quashes detention order, citing no opportunity of hearing provided to goods-owner

Apr 04, 2022
  • In Favour of Petitioner
  • Citation Number : TS-133-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: Design and development of patterns for manufacturing camshafts constitutes an 'Intermediary Service'

Apr 04, 2022
  • In Favour of Respondent
  • Citation Number : TS-132-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: ‘Comfort heat patches’ for easing period pain classified under HSN 3005, taxable at 12%

Apr 04, 2022
  • In Favour of Applicant
  • Citation Number : TS-131-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Rendering professional, technical and business services unrelated to mineral exploration to Vedanta Ltd. taxable at 18%

Apr 04, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-130-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Project Management Consultancy services to Oil & Gas Division of Vedanta Ltd. taxable under residuary entry at 18%

Apr 04, 2022
  • In Favour of Respondent
  • Citation Number : TS-129-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on gifts/rewards given to retailers under sales promotional scheme; Affirms AAR

Apr 04, 2022
  • In Favour of Respondent
  • Citation Number : TS-128-AAAR(TN)-2022-GST
High Court

HC: GST-demand on amounts received towards Viability Gap Fund from State-Govt. challenged before Orissa HC

Apr 04, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-127-HC(ORI)-2022-GST
High Court

HC: Assessee's GST registration cannot be cancelled for CA's inadvertent mistake, directs restoration

Apr 01, 2022
  • In Favour of Petitioner
  • Citation Number : TS-126-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No concession on strengthening of Headquaters-building for Electricity Distribution Co.; Affirms AAR

Apr 01, 2022
  • In Favour of Respondent
  • Citation Number : TS-124-AAAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Immovable property’s location equals place of service supply, rejects Application citing incorrect forum

Apr 01, 2022
  • In Favour of Applicant
  • Citation Number : TS-123-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: 'Ready to Eat' Popcorn sold in retail packages taxable at 18%

Apr 01, 2022
  • In Favour of Applicant
  • Citation Number : TS-122-AAR(TEL)-2022-GST
High Court

HC: Keeps in abeyance ITC reversal order passed without consideration of refund claim

Mar 31, 2022
  • In Favour of Applicant
  • Citation Number : TS-119-HC(MAD)-2022-GST
High Court

HC: Absent inherent lack of jurisdiction, sustains SCN, AO as assessee submitted to State-Tax Officer

Mar 31, 2022
  • In Favour of Respondent
  • Citation Number : TS-121-HC(ALL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC on Pipelines laid outside factory premises for transporting water; Affirms AAR

Mar 31, 2022
  • In Favour of Respondent
  • Citation Number : TS-1263-AAAR(CHAT)-2020-GST
Authority for Advance Ruling

AAR: GST payable by local authority on interest forming part of consideration

Mar 30, 2022
  • In Favour of Respondent
  • Citation Number : TS-120-AAR(TEL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Hospitality-services to Apollo Med Skills to implement welfare project not ‘Business Support’

Mar 29, 2022
  • In Favour of Applicant
  • Citation Number : TS-118-AAAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Distillers Wet Grain Solubles being a kind of brewing or distilling dregs & waste, not exempt

Mar 29, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-779-AAR(RAJ)-2021-GST
Authority for Advance Ruling

AAR: Amount representing employee’s portion of canteen charges recovered by Employer not taxable

Mar 29, 2022
  • In Favour of Applicant
  • Citation Number : TS-117-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Rules out employee-employer relationship on educational and training services provided on Principal to Principal basis

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-778-AAR(RAJ)-2021-GST