Rulings ( 6879 results )

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High Court

HC: Citing SC suo-moto order, directs reconsideration of time-barred ITC refund application on merits

Feb 18, 2022
  • In Favour of Complainant
  • Citation Number : TS-53-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: ‘Services of goods transport’ rendered as part of Thermal Power Station EPC contract, taxable as ‘composite supply’ at 18%

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-766-AAR(UP)-2021-GST
Authority for Advance Ruling

AAR: 18% GST on supply, installation, testing and commissioning of train collision avoidance system

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-51-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Repairs and Maintenance of Mobile Toilets not 'services for public convenience', not exempt

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-765-AAR(UP)-2021-GST
Authority for Advance Ruling

AAR: Recovery of liquidated damages for delay in commissioning of solar power project, taxable at 18%

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-50-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: ‘Seed’, different from grain, not an agri-produce; Denies GST-exemption

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-52-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Denies GST exemption for processing of grains demarcating b/w seed and agricultural produce

Feb 18, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-49-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Tapping/extraction of Lisa/Resin by Govt. contractor a ‘composite supply’, taxable at 5%

Feb 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-764-AAR(UTT)-2021-GST
Authority for Advance Ruling

AAR: Free supply of Extra Packs of Cigarettes on actual purchase, not exigible to GST, ITC available

Feb 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-763-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Flavoured milk’ not classifiable as "milk" but “beverage containing milk”; Confirms AAR

Feb 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-763-AAAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Subscription services of ‘online text-based information’ to law-schools not qualified for ‘Nil’ GST

Feb 17, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-762-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Foreman collecting penalty from defaulting Chit Fund subscribers, a ‘service’; Modifies AAR

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-47-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ‘Mango Pulp/Puree’ classifiable under heading 0804 50 40, taxable @ 18%; Modifies AAR

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-46-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ‘Submarine Fired Decoy System’ a part of Submarine, not additional feature, taxable at 5%

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-45-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Shifting business from one state to another taxable as 'supply of goods'; Denies ITC-transfer

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-1258-AAAR(AP)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Medical instruments placement in hospitals/labs without consideration, a 'supply of service'; Upholds AAR

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-44-AAAR(KER)-2022-GST
High Court

HC: Rule 86-A “adequately framed”; Blocking of ECL distinct from ‘provisional attachment of property'

Feb 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-43-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Paid Education content used by Healthcare professionals to fulfil mandate of professional body/Institute, not exempt

Feb 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-42-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Income earned from conducting ‘Guest Lectures’ taxable at 18%

Feb 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-41-AAR(KAR)-2022-GST
High Court

HC: Extends exemption to lease of residential premises used as ‘hostel’; Overrules AAAR

Feb 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-39-HC(KAR)-2022-GST