Rulings ( 6415 results )
High Court
HC: Upholds Section 74 notice over intermediary-services; Rules on roles of Investigating-Adjudicating Authority
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-740-HC(MP)-2025-GST
High Court
HC: Cannot invoke penal provisions u/s 129 sans verification of supplier’s statements
Aug 28, 2025- In Favour of Respondent
- Citation Number : TS-742-HC(CAL)-2025-GST
High Court
HC: Quashes assessment and sends back for fresh orders noting full tax recovery
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-743-HC(MAD)-2025-GST
High Court
HC: Penalty for ‘Transporter’ invokable against ‘Owner’ basis failure to produce documents at detention/seizure time
Aug 26, 2025- In Favour of Respondent
- Citation Number : TS-741-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Provision of employee's accommodation-services by Suzuki via third-party classifiable as 'perquisites'; Deductions not taxable
Aug 25, 2025- In Favour of Applicant
- Citation Number : TS-739-AAR(GUJ)-2025-GST
Supreme Court
SC: Dismisses Revenue's review petition challenging return of valuable assets seized during search proceedings
Aug 25, 2025- In Favour of Petitioner
- Citation Number : TS-738-SC-2025-GST
Authority for Advance Ruling
AAR: Prepacked-labelled branded rice weighing more than 25kg liable to GST
Aug 23, 2025- In Favour of Respondent
- Citation Number : TS-736-AAR(OD)-2025-GST
Authority for Advance Ruling
AAR: Cargo handling of bauxite for SEZ unit qualifies as Zero Rated Supply
Aug 23, 2025- In Favour of Not Available
- Citation Number : TS-735-AAR(OD)-2025-GST
Authority for Advance Ruling
AAR: Maize-based cattle-feed for direct-consumption by animals exempt; Further processing taxable at 5%
Aug 23, 2025- In Favour of Applicant
- Citation Number : TS-734-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: State Medical Corporation, a Govt. Entity; Denies exemption citing absence of ‘pure service’
Aug 23, 2025- In Favour of Respondent
- Citation Number : TS-733-AAR(OD)-2025-GST
Authority for Advance Ruling
AAR: Bengaluru Metro not ‘Govt. Authority'; No exemption in granting concession to Concessionaire
Aug 23, 2025- In Favour of Applicant
- Citation Number : TS-731-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: Post-sales service in Odisha requires registration; Spare-parts storage facility qualifies as ‘place of business’
Aug 23, 2025- In Favour of Respondent
- Citation Number : TS-730-AAR(OD)-2025-GST
Authority for Advance Ruling
AAR: 12% GST on pure supply of Artificial Turf for sports flooring, 18% when supplied with installation
Aug 23, 2025- In Favour of Applicant
- Citation Number : TS-732-AAR(KAR)-2025-GST
High Court
HC: Revives law firm’ appeal against registration-cancellation; Interprets Section 107
Aug 22, 2025- In Favour of Petitioner
- Citation Number : TS-729-HC(DEL)-2025-GST
High Court
HC: Recognizing negative blocking in principle, relaxes conditions to balance interests of Assessee and Revenue
Aug 22, 2025- In Favour of Respondent
- Citation Number : TS-728-HC(MAD)-2025-GST
High Court
HC: Quashes transfer of refund of ocean freight to consumer welfare fund; Grants refund upon conditions
Aug 21, 2025- In Favour of Petitioner
- Citation Number : TS-938-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Acer’s Interactive Flat Panel Displays differ from ADP machines; Attract 28% GST
Aug 21, 2025- In Favour of Respondent
- Citation Number : TS-726-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Parts of car seats classifiable under Heading 9401 90 00, taxable at 18%
Aug 21, 2025- In Favour of Applicant
- Citation Number : TS-722-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: IT/ITes sector Certification programs offered in partnership with NSDC, exempt from GST
Aug 21, 2025- In Favour of Applicant
- Citation Number : TS-723-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: ‘Cake Gel’ for making quality fluffier Cakes, classifiable as ‘other’ Food Preparation, attracts 18% GST
Aug 21, 2025- In Favour of Applicant
- Citation Number : TS-724-AAR(KAR)-2025-GST