Rulings ( 6885 results )
Appellate Authority for Advance Ruling
AAAR: Royalty paid to Government for mineral extraction constitute 'Public Administrative Services’, chargeable at 18% under RCM
Nov 10, 2021- In Favour of Not Applicable
- Citation Number : TS-586-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Biofertilisers ‘Rhyzomyx’, ’Rhyzomyco’ classifiable under Heading 3002, taxable at 12%; Affirms AAR
Nov 10, 2021- In Favour of Not Applicable
- Citation Number : TS-585-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Papad of different shapes, sizes classifiable under CTH 19059040; Modifies AAR
Nov 10, 2021- In Favour of Not Applicable
- Citation Number : TS-584-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Ready Mix Flour sold under the brand name ‘TALOD’ classifiable under Heading 2106, taxable at 18%; modifies AAR
Nov 10, 2021- In Favour of Not Applicable
- Citation Number : TS-583-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Despite clear ascertainment, deemed and not actual land-cost deductible for determining ‘transaction value of property; upholds AAR
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-582-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: HDPE Drums supplier not entitled to 0.1% concessional rate, absent satisfaction of pre-requisites
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-581-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Refrains from deciding whether receipt of US-company’s services, qualify as “import of service”
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-580-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Leasing immovable property to Maharashtra’s Social Welfare Department not exempt, liable to TDS
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-577-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Classifies ‘Zip Rolls’ as ‘Parts’ of Slide Fasteners, liable to 12% GST from October, 2019; affirms AAR
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-576-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Micro Manipulator System’ solely used in medical science taxable under CH 9018 with 12% GST; modifies AAR
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-575-AAAR(GUJ)-2021-GST
High Court
HC: Alleged ‘natural justice principle’ violation not compelling enough to invoke writ jurisdiction; Relegates assessee
Nov 09, 2021- In Favour of Not Applicable
- Citation Number : TS-574-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Imported ‘Plastic Mechanical Liquid Dispenser’ classifiable under Heading 3923, taxable at 18%
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-573-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Rice Bran(22+ Oil)’ classifiable under CTH 2302, taxable at 5% not 18%; Modifies AAR
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-572-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'Merchant trade transaction' involving goods movement in non-taxable territory liable to IGST pre-Feb 2019
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-571-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Salary/wages value not excludible from 'manpower supply' service; rejects ‘pure agency’ plea
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-570-AAR(WB)-2021-GST
Appellate Authority for Advance Ruling
AAAR: No GST on third-party canteen charges collected by employer from employee, modifies AAR
Nov 03, 2021- In Favour of Not Applicable
- Citation Number : TS-569-AAAR(GUJ)-2021-GST
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