Rulings ( 6885 results )
Authority for Advance Ruling
AAR: ITC on Canteen Facility to employees, inadmissible; Interprets significance of semi-colon in Sec 17(5)
Aug 23, 2021- In Favour of Not Applicable
- Citation Number : TS-437-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Job work of pharmaceutical drugs classifiable under Heading 9988, taxable @12%
Aug 23, 2021- In Favour of Not Applicable
- Citation Number : TS-436-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Refrains to pass ruling on account of limited information by the Applicant
Aug 23, 2021- In Favour of Not Applicable
- Citation Number : TS-435-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Ahmedabad Janmarg Ltd., an SPV, running & operating BRT system, liable to GST
Aug 23, 2021- In Favour of Not Applicable
- Citation Number : TS-434-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC unavailable on works contract services when supplied for immovable property construction
Aug 20, 2021- In Favour of Not Applicable
- Citation Number : TS-433-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC not admissible on Air-conditioning and Cooling System; Applies SC’s “test of permanency”
Aug 20, 2021- In Favour of Not Applicable
- Citation Number : TS-432-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Khaman, Dalwada, Dahiwada - ‘Instant Mix Flours’, classifiable under HSN 2106
Aug 20, 2021- In Favour of Not Applicable
- Citation Number : TS-431-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: IGST leviable on importation of lease services into India; Dismisses deemed-sale plea
Aug 20, 2021- In Favour of Not Applicable
- Citation Number : TS-430-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Previous decision “void ab-initio”, given suppression of material facts w.r.t pending investigation
Aug 20, 2021- In Favour of Not Applicable
- Citation Number : TS-429-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 18% GST on service of Bus Body Building on chasis on job work basis
Aug 19, 2021- In Favour of Not Applicable
- Citation Number : TS-428-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: GST applicable on components/spares supplied in Sale-in-Transit involving ownership transfer to TANGEDCO
Aug 19, 2021- In Favour of Not Applicable
- Citation Number : TS-427-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Street Lighting Project a ‘composite supply’ with O&M as principal, taxable at 18%
Aug 19, 2021- In Favour of Not Applicable
- Citation Number : TS-426-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Payments received from PWD for bridge, approach road construction taxable at 12%
Aug 19, 2021- In Favour of Not Applicable
- Citation Number : TS-425-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Iron Tubular Trevis’ used in Animal Husbandry Department taxable at 18% GST
Aug 18, 2021- In Favour of Not Applicable
- Citation Number : TS-424-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: Rejects application due to pendency before proper officer citing section 98 (2)
Aug 18, 2021- In Favour of Not Applicable
- Citation Number : TS-423-AAR(AP)-2021-GST
Authority for Advance Ruling
AAR: ‘Works contract’ by sub-contractor to contractor for NHAI taxable at 12% with ITC
Aug 18, 2021- In Favour of Not Applicable
- Citation Number : TS-422-AAR(AP)-2021-GST
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