Rulings ( 6649 results )

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Authority for Advance Ruling

AAR: Manpower supply for Security, Cleaning, Housekeeping services to cited Government schools, exempt

Nov 12, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-590-AAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Service of ‘equipment on hire’ for ‘live videography’ to Government, not an exempt service; Confirms AAR

Nov 11, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-589-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Members differ on treating supply of RO plant along with its O&M as ‘composite supply’; Issue answered

Nov 11, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-588-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Fly Ash Bricks’ taxable at 18% GST, 12% till Nov 14, 2017; Affirms AAR

Nov 11, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-587-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Royalty paid to Government for mineral extraction constitute 'Public Administrative Services’, chargeable at 18% under RCM

Nov 10, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-586-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Biofertilisers ‘Rhyzomyx’, ’Rhyzomyco’ classifiable under Heading 3002, taxable at 12%; Affirms AAR

Nov 10, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-585-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Papad of different shapes, sizes classifiable under CTH 19059040; Modifies AAR

Nov 10, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-584-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Ready Mix Flour sold under the brand name ‘TALOD’ classifiable under Heading 2106, taxable at 18%; modifies AAR

Nov 10, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-583-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Despite clear ascertainment, deemed and not actual land-cost deductible for determining ‘transaction value of property; upholds AAR

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-582-AAAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: HDPE Drums supplier not entitled to 0.1% concessional rate, absent satisfaction of pre-requisites

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-581-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Refrains from deciding whether receipt of US-company’s services, qualify as “import of service”

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-580-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Leasing immovable property to Maharashtra’s Social Welfare Department not exempt, liable to TDS

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-577-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Classifies ‘Zip Rolls’ as ‘Parts’ of Slide Fasteners, liable to 12% GST from October, 2019; affirms AAR

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-576-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Micro Manipulator System’ solely used in medical science taxable under CH 9018 with 12% GST; modifies AAR

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-575-AAAR(GUJ)-2021-GST
High Court

HC: Alleged ‘natural justice principle’ violation not compelling enough to invoke writ jurisdiction; Relegates assessee

Nov 09, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-574-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Imported ‘Plastic Mechanical Liquid Dispenser’ classifiable under Heading 3923, taxable at 18%

Nov 03, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-573-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Rice Bran(22+ Oil)’ classifiable under CTH 2302, taxable at 5% not 18%; Modifies AAR

Nov 03, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-572-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: 'Merchant trade transaction' involving goods movement in non-taxable territory liable to IGST pre-Feb 2019

Nov 03, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-571-AAAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Salary/wages value not excludible from 'manpower supply' service; rejects ‘pure agency’ plea

Nov 03, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-570-AAR(WB)-2021-GST
Appellate Authority for Advance Ruling

AAAR: No GST on third-party canteen charges collected by employer from employee, modifies AAR

Nov 03, 2021
  • In Favour of Not Applicable
  • Citation Number : TS-569-AAAR(GUJ)-2021-GST