Rulings ( 6649 results )
High Court
HC: Citing inoperablity of Explanation excluding 'cess' from ‘eligible duties’, quashes SCN denying 'transitional credit'
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-568-HC(BOM)-2021-GST
High Court
HC: Sets aside “clarificatory” Circular denying exemption for ‘fish meal’ taking away assessee’s 'substantive right'
Nov 02, 2021- In Favour of Not Applicable
- Citation Number : TS-567-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Marine pressure and Non-pressure Tight Cables being ‘integral part’ to Warship, supply thereof taxable at 5%; modifies AAR
Nov 02, 2021- In Favour of Not Applicable
- Citation Number : TS-566-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Relying upon input composition, classifies ‘Bio-Fertilizers’ under CTH 3105 with 5% GST; Modifies AAR
Nov 02, 2021- In Favour of Not Applicable
- Citation Number : TS-565-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Biomass Fired (Steam) Boilers/Agro Waste Thermic Heaters using non-conventional fuel for providing renewable energy solutions, taxable at 18%, upholds AAR
Nov 02, 2021- In Favour of Not Applicable
- Citation Number : TS-564-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Modifies AAR; Work undertaken for Mumbai-Ahmedabad High-Speed Rail Project taxable at concessional 12% GST
Nov 02, 2021- In Favour of Not Applicable
- Citation Number : TS-563-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Classifies certain plant fertilizers as ‘Micronutrients’ attracting 12% GST; Affirms AAR
Nov 01, 2021- In Favour of Not Applicable
- Citation Number : TS-562-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Papad, not restricted to traditional round shape, can be in different shapes/size; Modifies AAR’s classification as Unfried Fryums
Nov 01, 2021- In Favour of Not Applicable
- Citation Number : TS-561-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Impossible to render 'Aircraft-Rental' service without ATF filled; ‘Fuel Reimbursement’ includible in ‘value’
Nov 01, 2021- In Favour of Not Applicable
- Citation Number : TS-560-AAAR(GUJ)-2021-GST
High Court
HC: 'Inspecting-Officer' prima-facie not 'Proper-Officer', Madras HC stays further proceedings citing Circular
Oct 29, 2021- In Favour of Not Applicable
- Citation Number : TS-559-HC(MAD)-2021-GST
High Court
HC: Delhi HC to balance equities, pauses refund considering stay over investigation against tobacco exporter
Oct 29, 2021- In Favour of Not Available
- Citation Number : TS-558-HC(DEL)-2021-GST
High Court
HC: Revenue to refund wrongfully paid Rs. 108 Cr. CGST/SGST rightly discharged later as IGST
Oct 29, 2021- In Favour of Appellant
- Citation Number : TS-557-HC(P&H)-2021-GST
Authority for Advance Ruling
AAR: Street-beautification services by Shapoorji-Pallonji to SPV created under smart-city mission, taxable at 12%
Oct 28, 2021- In Favour of Not Applicable
- Citation Number : TS-556-AAR(AP)-2021-GST
Supreme Court
SC: Disallows Bharti Airtel from seeking Rs. 923 cr GST refund by rectifying return
Oct 28, 2021- In Favour of Appellant
- Citation Number : TS-555-SC-2021-GST
High Court
HC: Bombay HC rejects anticipatory bail plea in a case alleging Rs. 13 crores GST evasion
Oct 27, 2021- In Favour of Not Applicable
- Citation Number : TS-553-HC(BOM)-2021-GST
High Court
HC: Non-transmission of data from GSTN to ICEGATE no ground to block IGST refund
Oct 27, 2021- In Favour of Not Applicable
- Citation Number : TS-552-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: No ITC on indirect business expenses to second-hand car-dealer opting for Margin scheme
Oct 27, 2021- In Favour of Not Applicable
- Citation Number : TS-551-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional rate on battery powered children toys; 18% GST applicable
Oct 27, 2021- In Favour of Not Applicable
- Citation Number : TS-550-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Re-shelling old Sugar Mill Rollers to make them re-usable, not job-work but repair service, taxable at 18%
Oct 27, 2021- In Favour of Not Applicable
- Citation Number : TS-549-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Renting of vehicles registered in tourist category to carry COVID-19 patients a taxable service
Oct 26, 2021- In Favour of Not Applicable
- Citation Number : TS-548-AAR(MAH)-2021-GST