Rulings ( 6879 results )
Appellate Authority for Advance Ruling
AAAR: Denies exemption to building leased for use by students; Subsequent lessee's activity a 'separate supply'
Feb 24, 2022- In Favour of Not Applicable
- Citation Number : TS-1261-AAAR(AP)-2020-GST
High Court
HC: Allows GST refund claimed upon agreement cancellation vide manual application, follows Laxmi Organics
Feb 24, 2022- In Favour of Applicant
- Citation Number : TS-64-HC(BOM)-2022-GST
High Court
HC: Directs re-adjudication of unutilized credit refund per Rule 89(4B) considering input/output ratio
Feb 24, 2022- In Favour of Not Applicable
- Citation Number : TS-63-HC(GUJ)-2022-GST
High Court
HC: Summons under CGST Act not ‘criminal proceedings’; Inherent power to intervene into investigation restricted
Feb 23, 2022- In Favour of Not Applicable
- Citation Number : TS-62-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: Naval communication network creation for Indian Navy under contract with BSNL taxable at 18%
Feb 23, 2022- In Favour of Not Applicable
- Citation Number : TS-61-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Outboard marine motors, spare parts supplied for fishing vessels taxable at 5%
Feb 23, 2022- In Favour of Not Applicable
- Citation Number : TS-60-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: ‘Driver Cab Air Conditioner Unit’ manufactured exclusively for India Railways classifiable under Heading 86079920
Feb 23, 2022- In Favour of Not Applicable
- Citation Number : TS-769-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Road Work Construction Services provided by sub-contractor to main Govt. Contractor, not exempt
Feb 22, 2022- In Favour of Not Applicable
- Citation Number : TS-1351-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling
AAAR: GST paid on inputs for executing ‘Road work contracts’ eligible for ITC; Upholds AAR
Feb 22, 2022- In Favour of Not Applicable
- Citation Number : TS-1260-AAAR(AP)-2020-GST
High Court
HC: Turns-down common GST investigation prayer; Recommends one Adjudicating-Authority for SCNs of all zones
Feb 22, 2022- In Favour of Not Applicable
- Citation Number : TS-1015-HC(DEL)-2018-GST
High Court
HC: Quashes orders cancelling registration citing 'legitimate trade' & 'GST objective', however, allows imposing penalty
Feb 22, 2022- In Favour of Not Applicable
- Citation Number : TS-59-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Royalty paid to State on stock of River Bed Material (RBM) taxable, however, no GST on penalty; modifies AAR
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-1350-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling
AAAR: Hiring/Leasing Buses by State Road Transport Commission to Transport Department, exempted, Upholds AAR
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-57-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC on invoice issued in April 2020 for supply pertaining to FY 2018-19; Confirms AAR
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-56-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: A/CMA coaching centre not being an affiliate of ICAI/ICMAI, ineligible for exemption as an Educational Institution
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-1259-AAAR(AP)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Works Contract service to State Power Distribution Co. not eligible to concessional tax-rate, upholds AAR
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-1349-AAAR(AP)-2019-GST
Appellate Authority for Advance Ruling
AAAR: No exemption on ancillary supplies, being not composite to electricity transmission and distribution; upholds AAR
Feb 21, 2022- In Favour of Not Applicable
- Citation Number : TS-1348-AAAR(AP)-2019-GST
High Court
HC: Negative blocking of credit-ledger having NIL balace to recover fraudulently availed ITC ‘illegal’
Feb 18, 2022- In Favour of Not Applicable
- Citation Number : TS-55-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: 18% GST applicable on reimbursement of expenses including Basic Salary, ESIC, EPF, Bonus for manpower supply
Feb 18, 2022- In Favour of Not Applicable
- Citation Number : TS-768-AAR(UP)-2021-GST
Authority for Advance Ruling
AAR: ITC unavailable on expenditure for 'Civil and Interior Works' and 'Construction of Commercial Complex'
Feb 18, 2022- In Favour of Not Applicable
- Citation Number : TS-767-AAR(UP)-2021-GST