Rulings ( 6885 results )
Authority for Advance Ruling
AAR: 18% GST payable on items used for construction of Poultry Farm on immovable property
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-606-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Providing manpower services to institutions taxable at 18%, cites non-satisfaction of exemption-condition
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-605-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Charitable Trusts liable to GST on donations / grants received from Govt.
Nov 16, 2021- In Favour of Not Applicable
- Citation Number : TS-604-AAR(MAH)-2021-GST
High Court
HC: Allows assessee to file appeal against notice demanding 18% GST on sale of ‘sand’ , disposes writ
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-603-HC(PAT)-2021-GST
High Court
HC: Directs Revenue to file counter affidavit in accordance with precedence in Torque Pharmaceuticals, lest summons shall be issued
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-602-HC(ALL)-2021-GST
High Court
HC: Assessment order passed without any breathing time given to Assessee to respond to SCN unsustainable; remits matter
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-601-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Each & every educational service not exempt; modifies AAR ruling on ‘assessment programme’ taxability
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-600-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Services of providing documentaries, testimony picture to Govt. Dept./Corporations taxable at 18%
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-599-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Eggs’, an agri-produce, transportation thereof by rail ‘exempt’
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-598-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Medical Education imparted by Charitable Institution exempt, other services taxable at respective rates
Nov 15, 2021- In Favour of Not Applicable
- Citation Number : TS-597-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Nirma University’ not a 'Governmental Authority', ineligible for exemption benefit
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-596-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Amount towards Top-up, Parental Insurance premium recovered from employees, not 'supply of service'
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-595-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies exemption on solid-waste management service rendered to Notified Area Authority; Stresses on formation, constitution
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-594-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Member’s contribution towards Infrastructure/Development cost of Bourse for ‘Gem & Jewellery’, not exempt
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-593-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC on repairs, maintenance for supply for construction activity, unavailable to capitalization-extent
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-592-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Electro Plating services on goods belonging to registered person, ‘Job Work’, taxable at 12%
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-591-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Manpower supply for Security, Cleaning, Housekeeping services to cited Government schools, exempt
Nov 12, 2021- In Favour of Not Applicable
- Citation Number : TS-590-AAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Service of ‘equipment on hire’ for ‘live videography’ to Government, not an exempt service; Confirms AAR
Nov 11, 2021- In Favour of Not Applicable
- Citation Number : TS-589-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Members differ on treating supply of RO plant along with its O&M as ‘composite supply’; Issue answered
Nov 11, 2021- In Favour of Not Applicable
- Citation Number : TS-588-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Fly Ash Bricks’ taxable at 18% GST, 12% till Nov 14, 2017; Affirms AAR
Nov 11, 2021- In Favour of Not Applicable
- Citation Number : TS-587-AAAR(GUJ)-2021-GST