Rulings ( 6321 results )
Authority for Advance Ruling
AAR: Security and scavenging services to Government hospitals ‘pure services’, exempt from GST
Dec 17, 2025- In Favour of Applicant
- Citation Number : TS-1016-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Homoeopathic medicaments classifiable under Chapter 30, attract 5% GST
Dec 17, 2025- In Favour of Applicant
- Citation Number : TS-1015-AAR(WB)-2025-GST
High Court
HC: Clarifies appellate jurisdiction where different authorities issue DRC-07 and Order-in-Original
Dec 17, 2025- In Favour of Respondent
- Citation Number : TS-1014-HC(DEL)-2025-GST
High Court
HC: Assam Reimbursement Scheme Clause 8 prima facie unconstitutional for blocking ITC; Extends SCN-stay in Patanjali’s favour
Dec 17, 2025- In Favour of Petitioner
- Citation Number : TS-1013-HC(GAUH)-2025-GST
High Court
HC: Directs Revenue to consider cess refund paid on ‘coal’ utilised in exported goods
Dec 17, 2025- In Favour of Petitioner
- Citation Number : TS-1012-HC(TEL)-2025-GST
High Court
HC: Composite SCN ‘illegal’ for blurring Section 73/74 distinction, diluting timeline, causing prejudice
Dec 16, 2025- In Favour of Applicant
- Citation Number : TS-1011-HC(KAR)-2025-GST
High Court
HC: Granting bail to Directors accused in fraudulent ITC-case, reiterates Article 21 safeguards in arrests
Dec 16, 2025- In Favour of Petitioner
- Citation Number : TS-1010-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Aerated drinks served with/without food in hotel’s restaurant attracts 18% GST as ‘composite supply’
Dec 16, 2025- In Favour of Applicant
- Citation Number : TS-1009-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Supply of manpower for cleaning Ganga ghats ‘pure service’, exempt from GST
Dec 15, 2025- In Favour of Applicant
- Citation Number : TS-1008-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Flipkart’s road transport services qualify as GTA; Exempt when provided to unregistered customers
Dec 15, 2025- In Favour of Applicant
- Citation Number : TS-1007-AAR(WB)-2025-GST
High Court
HC: Quashes demand against NBCC acting as implementing-agency for leasing-services, basis FinMin’s clarification on section-86
Dec 15, 2025- In Favour of Not Applicable
- Citation Number : TS-1006-HC(DEL)-2025-GST
High Court
HC: Copy of Delhi-HC judgment giving quietus to Patanjali's resolution-plan date dispute & quashing pre-approval demand
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1005-HC(DEL)-2025-GST
High Court
HC: Sets aside order for ignoring CESS disclosure in GSTR-9 and payment of differential sum
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1004-HC(CAL)-2025-GST
High Court
HC: Quashes refund denial, reaffirms that inverted-duty ITC refund is allowed for Metro-related works contracts
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1003-HC(KAR)-2025-GST
High Court
HC: No confiscation sans ‘evasion intent’ without Section-129 strict compliance; Remands for examining MOV-10 on merits
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1002-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Instant Premix Tea sachets in promo packs taxable as ‘mixed supply’, attracts 5% tax
Dec 11, 2025- In Favour of Applicant
- Citation Number : TS-1001-AAR(GUJ)-2025-GST
High Court
HC: Copy of Delhi HC judgment allowing distribution of CENVAT-credit transitioned by ISD-registrant
Dec 10, 2025- In Favour of Petitioner
- Citation Number : TS-1000-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Imitation Jari / Badla Yarn from metallized films taxable at 5%
Dec 10, 2025- In Favour of Applicant
- Citation Number : TS-999-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Supply of waste-processing machinery to Municipality taxable at 18%, not exempt
Dec 10, 2025- In Favour of Not Available
- Citation Number : TS-998-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Rent received from Godown leased for storage of Paddy not taxable
Dec 10, 2025- In Favour of Applicant
- Citation Number : TS-997-AAR(TN)-2025-GST