Rulings ( 6879 results )

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Appellate Authority for Advance Ruling

AAAR: Various activities rendered in conjunction, for single price, constitutes 'mixed supply', taxable at 18%

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-116-AAAR(GUJ)-2022-GST
High Court

HC: Economic offender poses serious threat to national economy; Dismisses bail application of Director

Mar 28, 2022
  • In Favour of Respondent
  • Citation Number : TS-114-HC(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Classifies modified/ unmodified Tamarind Kernal Powder at Tariff 1302 39 00

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-113-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Supply of Electronic Private Automatic Branch Exchange System for Railways taxable at 12%

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-112-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Shell’s re-gasification of LNG owned by its GST-registered customers, ‘Job Work’

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-111-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Apple Cola Fizzy, Malt Cola Fizzy, ‘Carbonated Beverages with fruit juice’, taxable at 28%

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-110-AAR(GUJ)-2022-GST
Supreme Court

SC: Grants bail to Miraj’s director in Rs. 869 cr GST evasion case

Mar 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-115-SC-2022-GST
High Court

HC: Recovery from customers during investigation pre-mature, however, cannot grant ECL-credit refund in writ-proceedings

Mar 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-109-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Members differ over GST liability on 'notice pay' recovery

Mar 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-108-AAAR(GUJ)-2022-GST
High Court

HC: Revenue's action of depriving ITC grossly 'illegal'; Allows availment through next GSTR-3B

Mar 25, 2022
  • In Favour of Appellant
  • Citation Number : TS-108-HC(RAJ)-2022-GST
High Court

HC: Blocking ITC without assigning reasons an 'arbitrary exercise of power'; Requires post-decisional hearing

Mar 25, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-107-HC(GUJ)-2022-GST
High Court

HC: Condemns Department's failure to follow procedure, natural justice principles; Quashes Summary Order

Mar 24, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-106-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Allows ITC for GST paid on cost of hired bus-transportation for employees

Mar 24, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-105-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Taxable value of “Construction of immovable property” without occupancy-certificate to be determined as per transaction-value

Mar 24, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-104-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Classifies technical training imparted under German economic programme in India under SAC 999294

Mar 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-777-AAAR(MAH)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Supply of e-goods from foreign suppliers exigible to IGST on reverse charge basis

Mar 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-103-AAAR(MAH)-2022-GST
High Court

HC: Revenue to decide pending rectification-application justifying returns mismatch alleged in summary AO; Cites SC-order

Mar 23, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-102-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Forest land lease-rights relinquishment against compensation, a ‘service’, liable to GST

Mar 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-100-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Security Services to Municipal Corporations eligible for exemption, only if related to the Municipality's functions

Mar 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-99-AAR(MAH)-2022-GST
High Court

HC: Quantity mismatch in invoice & EWB not GST provision contravention to evade tax

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-98-HC(P&H)-2022-GST