Rulings ( 7222 results )
Authority for Advance Ruling
AAR: Distillers Wet Grain Solubles being a kind of brewing or distilling dregs & waste, not exempt
- In Favour of Not Applicable
- Citation Number : TS-779-AAR(RAJ)-2021-GST
Authority for Advance Ruling
AAR: Amount representing employee’s portion of canteen charges recovered by Employer not taxable
- In Favour of Applicant
- Citation Number : TS-117-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Rules out employee-employer relationship on educational and training services provided on Principal to Principal basis
- In Favour of Not Applicable
- Citation Number : TS-778-AAR(RAJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Various activities rendered in conjunction, for single price, constitutes 'mixed supply', taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-116-AAAR(GUJ)-2022-GST
High Court
HC: Economic offender poses serious threat to national economy; Dismisses bail application of Director
- In Favour of Respondent
- Citation Number : TS-114-HC(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Classifies modified/ unmodified Tamarind Kernal Powder at Tariff 1302 39 00
- In Favour of Not Applicable
- Citation Number : TS-113-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Supply of Electronic Private Automatic Branch Exchange System for Railways taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-112-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Shell’s re-gasification of LNG owned by its GST-registered customers, ‘Job Work’
- In Favour of Not Applicable
- Citation Number : TS-111-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Apple Cola Fizzy, Malt Cola Fizzy, ‘Carbonated Beverages with fruit juice’, taxable at 28%
- In Favour of Not Applicable
- Citation Number : TS-110-AAR(GUJ)-2022-GST
Supreme Court
SC: Grants bail to Miraj’s director in Rs. 869 cr GST evasion case
- In Favour of Not Applicable
- Citation Number : TS-115-SC-2022-GST
High Court
HC: Recovery from customers during investigation pre-mature, however, cannot grant ECL-credit refund in writ-proceedings
- In Favour of Not Applicable
- Citation Number : TS-109-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over GST liability on 'notice pay' recovery
- In Favour of Not Applicable
- Citation Number : TS-108-AAAR(GUJ)-2022-GST
High Court
HC: Revenue's action of depriving ITC grossly 'illegal'; Allows availment through next GSTR-3B
- In Favour of Appellant
- Citation Number : TS-108-HC(RAJ)-2022-GST
High Court
HC: Blocking ITC without assigning reasons an 'arbitrary exercise of power'; Requires post-decisional hearing
- In Favour of Not Applicable
- Citation Number : TS-107-HC(GUJ)-2022-GST
High Court
HC: Condemns Department's failure to follow procedure, natural justice principles; Quashes Summary Order
- In Favour of Not Applicable
- Citation Number : TS-106-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Allows ITC for GST paid on cost of hired bus-transportation for employees
- In Favour of Not Applicable
- Citation Number : TS-105-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Taxable value of “Construction of immovable property” without occupancy-certificate to be determined as per transaction-value
- In Favour of Not Applicable
- Citation Number : TS-104-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Classifies technical training imparted under German economic programme in India under SAC 999294
- In Favour of Not Applicable
- Citation Number : TS-777-AAAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Supply of e-goods from foreign suppliers exigible to IGST on reverse charge basis
- In Favour of Not Applicable
- Citation Number : TS-103-AAAR(MAH)-2022-GST
High Court
HC: Revenue to decide pending rectification-application justifying returns mismatch alleged in summary AO; Cites SC-order
- In Favour of Not Applicable
- Citation Number : TS-102-HC(JHAR)-2022-GST