Rulings ( 7222 results )
Supreme Court
SC: Private Tour Operators arranging Haj pilgrimage not conducting "religious ceremony"; Dismisses "discrimination" plea
- In Favour of Respondent
- Citation Number : TS-379-SC-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supplies to Integrated Coach Factory for single price constitutes ‘Mixed Supply’
- In Favour of Petitioner
- Citation Number : TS-377-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Solar Power Generator’s DC Cables eligible for concessional GST at 12% w.e.f. Oct 01, 2021
- In Favour of Petitioner
- Citation Number : TS-376-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Polypropylene Non-woven bags classifiable under Chapter Heading 3923; Upholds AAR
- In Favour of Respondent
- Citation Number : TS-375-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supply of food & beverages to Rajdhani passengers taxable at 5% without ITC
- In Favour of Appellant
- Citation Number : TS-374-AAAR(DEL)-2022-GST
Authority for Advance Ruling
AAR: Roof Mounted AC package unit manufactured as per Indian Railways' specifications classifiable under Chapter 8607
- In Favour of Applicant
- Citation Number : TS-372-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Traditional Indian sweets not ‘confectionary’ in general sense, classifies ‘Anna Malai Mithai’ under residuary entry 2106 90 99
- In Favour of Applicant
- Citation Number : TS-373-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: ‘Ber Berry’ classifiable Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar
- In Favour of Petitioner
- Citation Number : TS-371-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Different tax liability cannot be fastened on identical service terming them as ‘Hire’ and ‘Rent’
- In Favour of Petitioner
- Citation Number : TS-370-AAR(MP)-2022-GST
Supreme Court
SC: Copy of Supreme Court order on TRAN1/TRAN2 issue, disposing off a batch of 400 appeals
- In Favour of Respondent
- Citation Number : TS-369-SC-2022-GST
High Court
HC: Denies habeas-corpus relief to tax-professional already produced before Magistrate; Calls for guidelines on ‘continuous interrogations’
- In Favour of Both
- Citation Number : TS-368-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Unmanufactured tobacco pre-mixed with lime under brand 'Keer Kokli' classifiable under CTH 2401
- In Favour of Applicant
- Citation Number : TS-367-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: 'Plant Canteen Services' by Indian Coffee House from premises rented by client taxable at 18% as 'Temporary Staffing'
- In Favour of Petitioner
- Citation Number : TS-366-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Absent contractual obligation, diesel supplied FoC by service-recipient not includible in GTAs freight-value
- In Favour of Applicant
- Citation Number : TS-365-AAR(RAJ)-2022-GST
High Court
HC: Copy of order quashing Circular denying exemption on annuity paid for road construction
- In Favour of Petitioner
- Citation Number : TS-364-HC(KAR)-2022-GST
Authority for Advance Ruling
AAR: Service of conducting entrance exams for AIIMS being an ‘educational institution’, exempt
- In Favour of Not Applicable
- Citation Number : TS-363-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Installation, Commissioning of Machinery & Plant at Electric Loco Shed not ‘works contract’
- In Favour of Petitioner
- Citation Number : TS-362-AAR(UP)-2022-GST
High Court
HC: Directs refund of excess-CST post GST despite holding credit transition as inadmissible
- In Favour of Not Applicable
- Citation Number : TS-361-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: “Complimentary” IPL tickets by Punjab Kings not ‘Supply’ absent consideration
- In Favour of Petitioner
- Citation Number : TS-360-AAAR(PUN)-2022-GST
High Court
HC: Roaming-Services rendered by Vodafone Idea to Foreign Telecom Operators an "export"; Dismisses Revenue's writ
- In Favour of Petitioner
- Citation Number : TS-359-HC(BOM)-2022-GST