Rulings ( 6649 results )
Appellate Authority for Advance Ruling
AAAR: AAR ruling void ab-initio, being obtained by wilful suppression of material facts
Nov 17, 2021- In Favour of Not Applicable
- Citation Number : TS-611-AAAR(GUJ)-2021-GST
High Court
HC: Quashes Tax Dept.'s letter authorizing Royalty contractor to collect 18% GST under 'forward charge'
Nov 17, 2021- In Favour of Not Available
- Citation Number : TS-610-HC(RAJ)-2021-GST
Authority for Advance Ruling
AAR: Mumbai-based importer selling goods before clearance for home-consumption, need not obtain separate GST registration in importing States
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-608-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Separate GST registration not required by sub-contractor based in Noida for work executed for L&T in Karnataka
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-607-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: 18% GST payable on items used for construction of Poultry Farm on immovable property
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-606-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Providing manpower services to institutions taxable at 18%, cites non-satisfaction of exemption-condition
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-605-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Charitable Trusts liable to GST on donations / grants received from Govt.
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-604-AAR(MAH)-2021-GST
High Court
HC: Allows assessee to file appeal against notice demanding 18% GST on sale of ‘sand’ , disposes writ
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-603-HC(PAT)-2021-GST
High Court
HC: Directs Revenue to file counter affidavit in accordance with precedence in Torque Pharmaceuticals, lest summons shall be issued
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-602-HC(ALL)-2021-GST
High Court
HC: Assessment order passed without any breathing time given to Assessee to respond to SCN unsustainable; remits matter
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-601-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Each & every educational service not exempt; modifies AAR ruling on ‘assessment programme’ taxability
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-600-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Services of providing documentaries, testimony picture to Govt. Dept./Corporations taxable at 18%
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-599-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Eggs’, an agri-produce, transportation thereof by rail ‘exempt’
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-598-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Medical Education imparted by Charitable Institution exempt, other services taxable at respective rates
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-597-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Nirma University’ not a 'Governmental Authority', ineligible for exemption benefit
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-596-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Amount towards Top-up, Parental Insurance premium recovered from employees, not 'supply of service'
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-595-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies exemption on solid-waste management service rendered to Notified Area Authority; Stresses on formation, constitution
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-594-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Member’s contribution towards Infrastructure/Development cost of Bourse for ‘Gem & Jewellery’, not exempt
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-593-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC on repairs, maintenance for supply for construction activity, unavailable to capitalization-extent
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-592-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Electro Plating services on goods belonging to registered person, ‘Job Work’, taxable at 12%
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-591-AAR(KAR)-2021-GST