Rulings ( 6649 results )
Authority for Advance Ruling
AAR: Observing pendency of issue before State Tax Authorities, rejects Application for advance ruling
Aug 18, 2021- In Favour of Not Applicable
- Citation Number : TS-421-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Value of assets outside GST includible for apportioning unutilized ITC in demerger scenario
Aug 18, 2021- In Favour of Not Applicable
- Citation Number : TS-420-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Parting with leasehold rights in land allocated by State for consideration constitutes ‘supply’
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-419-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: No ITC of GST paid on land-lease by Industrial and Medical Oxygen Manufacturer
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-418-AAR(AP)-2021-GST
High Court
HC: Provisional attachment order cease to exist after culmination of demand & recovery proceedings
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-417-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Printing of Pre/Post-examination items for educational institution an exempt service
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1242-AAR(AP)-2020-GST
Authority for Advance Ruling
AAR: Citing pendency of issue before proper officer, rejects Application for advance ruling
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-416-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Supply of Submarine Fired Decoy system to Indian Navy, taxable at 18%
Aug 17, 2021- In Favour of Not Applicable
- Citation Number : TS-415-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: ITC unavailable on goods purchased by sub-contractor on own account to provide construction services using said material
Aug 16, 2021- In Favour of Not Applicable
- Citation Number : TS-414-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: 18% IGST applicable on commission received for rendering services as an Intermediary
Aug 16, 2021- In Favour of Not Applicable
- Citation Number : TS-413-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Conversion of red gram whole to dal by assigned Miller, ‘job work’, taxable at 5%
Aug 13, 2021- In Favour of Not Applicable
- Citation Number : TS-412-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Support services for transportation of goods fall under Heading 9967, taxable at 18%
Aug 13, 2021- In Favour of Not Applicable
- Citation Number : TS-411-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Car seat covers not ‘part of seat’, but ‘accessories’ under HSN 8708; Taxable at 28%
Aug 13, 2021- In Favour of Not Applicable
- Citation Number : TS-410-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: 18% GST on ‘Purified drinking water’ supplied by charitable organization through dispensers/tankers
Aug 13, 2021- In Favour of Not Applicable
- Citation Number : TS-409-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Transfer of cable-network operation business excluding liabilities not transfer as going-concern, denies exemption
Aug 13, 2021- In Favour of Not Applicable
- Citation Number : TS-408-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Activity of printing text books supplied to State Government exempt, however printing of lottery tickets, calendars/diary not exempt
Aug 12, 2021- In Favour of Not Applicable
- Citation Number : TS-407-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Courses provided by Government owned 'Indian Institute of Infrastructure and Construction' exempt from GST
Aug 12, 2021- In Favour of Not Applicable
- Citation Number : TS-406-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Absent requisite details, refrains from giving ruling on Distributor’s liability w.r.t. discount received through credit-note issued by HUL
Aug 12, 2021- In Favour of Not Applicable
- Citation Number : TS-405-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: No ‘supply’ under GST where consideration for apartment-sale received after Completion Certificate issuance
Aug 12, 2021- In Favour of Not Applicable
- Citation Number : TS-404-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Manpower services to Govt. Department related to function entrusted to Panchayat/Municipality exempt; 18% GST in other cases
Aug 11, 2021- In Favour of Not Applicable
- Citation Number : TS-402-AAR(KAR)-2021-GST