Rulings ( 6879 results )

Filters
High Court

HC: Order blocking electronic credit ledger is not valid beyond 1 year, directs swift unblocking

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-97-HC(CAL)-2022-GST
High Court

HC: Quashes interest demand for late GSTR-3B filing citing absence of adjudication proceeding

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-96-HC(JHAR)-2022-GST
High Court

HC: Notice issued in a challenge to Revenue's rejection of refund claim as being time barred

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-95-HC(DEL)-2022-GST
High Court

HC: Restores refund application rendered time barred by Revenue, relies upon SC order

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-94-HC(BOM)-2022-GST
High Court

HC: Technical Glitch in portal cannot deprive ITC claim which assessee is otherwise entitled

Mar 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-93-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Applicant not being ‘Pure Agent’, reimbursement received towards Stipend, Medical Insurance cost, taxable

Mar 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-92-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Alcohol bye-products classifiable as ‘brewing or distillery dregs and waste’, taxable at 5%

Mar 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-91-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Activity of sending inputs for manufacturing Industrial Gases and receiving such Gases back, not Job Work

Mar 11, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-776-AAR(OD)-2021-GST
Authority for Advance Ruling

AAR: Supplier of high-performance Vapor Deposition a ‘job worker’, taxable at 12%

Mar 11, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-90-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Paintings, Antique jewellery, Books & watches taxable at 12%, Old cars & Watches at 18%

Mar 11, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-91-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Recovery of Electricity charges from residents on actual basis, Asset Replacement Deposit, taxable

Mar 11, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-775-AAR(UTT)-2021-GST
Authority for Advance Ruling

AAR: ‘Poultry Crates’ not “Poultry keeping machinery”; Classifiable as ‘Articles for conveyance or packing of goods, of plastics’

Mar 10, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-89-AAR(MAH)-2022-GST
High Court

HC: Invokes ‘doctrine-of-necessity’ in ‘peculiar-facts’ involving refund of tax paid after transitional period

Mar 10, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-88-HC(MAD)-2022-GST
High Court

HC: Assessment Proceedings stands vitiated absent issuance of Notice in Form DRC-01, remits matter

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-86-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Classifies Cooking Cream under Heading 2107 as "Preparations not elsewhere specified"

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1355-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling

AAAR: “Goodrich” Pizza Topping not containing cheese, taxable at 18%

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1354-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on Demo Vehicles not received with intention of ‘further supply’

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-774-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling

AAAR: No exemption on mortgage charges/lien fee and stock transfer fee received by Storage and Warehousing service provider

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1353-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling

AAAR: External/Infrastructural Development Charges recovered by builder from flat-buyers form part of value of construction service

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-773-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC of IGST/Cess to BMW on demo-cars & on repairs/insurance/maintenance thereof

Mar 09, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-772-AAAR(HAR)-2021-GST