Rulings ( 6649 results )
Authority for Advance Ruling
AAR: ITC on CSR activities, being not undertaken in normal course of business, barred u/s 16
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-505-AAR(GUJ)-2021-GST
High Court
HC: Quashes bank-attachment citing absence of 'referable scientific basis'; Highlights 'glaring mistake' in decision-making process
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-504-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Crumb Rubber/Granule obtained from waste/used tyre classifiable under HSN 4004, taxable at 18% GST
Sep 24, 2021- In Favour of Not Applicable
- Citation Number : TS-502-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Service supply to Maharashtra Govt. under water-supply master plan exempt, being 'Pure Service'
Sep 24, 2021- In Favour of Not Applicable
- Citation Number : TS-503-AAR(MAH)-2021-GST
Supreme Court
SC: Refuses UOI's plea to transfer WPs challenging Section 16(2)(c); Directs expeditious disposal by HCs
Sep 23, 2021- In Favour of Respondent
- Citation Number : TS-499-SC-2021-GST
High Court
HC: Authorities solely responsible for running portal; Cannot saddle assessee with civil consequences for glitches
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-498-HC(ALL)-2021-GST
High Court
HC: Rejection of appeal against demand-order ex-parte, on solitary ground of delay, bad in law
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-497-HC(PAT)-2021-GST
High Court
HC: Ex-parte demand order violative of natural justice principles, directs de-freezing of bank accounts
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-496-HC(PAT)-2021-GST
High Court
HC: Admits writ seeking quashing of Assessment Order stating suppression of turnover
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-495-HC(PAT)-2021-GST
High Court
HC: Quashes provisional-attachment order following SC ratio in Radha Krishnan; Un-freezes bank account
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-494-HC(BOM)-2021-GST
High Court
HC: Allows redemption of confiscated goods and conveyance pending confiscation proceeding
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-493-HC(KAR)-2021-GST
High Court
HC: Rejects tax consultant’s bail application in ITC fraud case, citing necessity of 'thorough investigation'
Sep 22, 2021- In Favour of Not Applicable
- Citation Number : TS-492-HC(GAUH)-2021-GST
Authority for Advance Ruling
AAR: Managerial and leadership services by Corporate Office to site offices/group companies, taxable
Sep 21, 2021- In Favour of Not Applicable
- Citation Number : TS-491-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Supply of batteries for use in warships eligible for reduced rate of 5%
Sep 21, 2021- In Favour of Not Applicable
- Citation Number : TS-490-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: 18% GST on ‘purified/treated sewage water’ obtained from STP for industrial use
Sep 21, 2021- In Favour of Not Applicable
- Citation Number : TS-489-AAR(MAH)-2021-GST
High Court
HC: Orissa HC stays proceedings in SCN denying ITC refund on iron-ore export with NIL-duty
Sep 20, 2021- In Favour of Not Applicable
- Citation Number : TS-488-HC(ORI)-2021-GST
High Court
HC: Circular restricting refund u/s 54(3)(ii) on same input/output with different tax-rates contradicts statutory provision
Sep 15, 2021- In Favour of Not Applicable
- Citation Number : TS-487-HC(GAUH)-2021-GST
High Court
HC: Quashes erroneous AAR/AAAR orders, absent consideration of ‘basic questions’ raised regarding educational institution
Sep 15, 2021- In Favour of Petitioner
- Citation Number : TS-486-HC(BOM)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Metro-Car commissioning/installation by separate Cost Centres not ‘composite' to coach supply, overturns AAR
Sep 15, 2021- In Favour of Not Applicable
- Citation Number : TS-485-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Chain Sprocket, a matching part of Conveyor Chain & Roller Chain, used in heavy industries, classifiable under HSN 848390
Sep 15, 2021- In Favour of Not Applicable
- Citation Number : TS-484-AAR(GUJ)-2021-GST