Rulings ( 6885 results )
Authority for Advance Ruling
AAR: Tissue paper not being ‘uncoated paper and paperboard’ ineligible to concessional GST-rate
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-397-AAR(KAR)-2021-GST
High Court
HC: Grants bail to Company Director, observing his willingness to pay up tax-dues
Aug 10, 2021- In Favour of Petitioner
- Citation Number : TS-396-HC(MAD)-2021-GST
High Court
HC: Condones delay in filing Application for revocation of cancellation of registration
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-395-HC(ORI)-2021-GST
High Court
HC: Provisional order attaching bank account ceases after 1 year, permits Assessee to operate account
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-394-HC(BOM)-2021-GST
High Court
HC: Provisional Attachment of Bank Account absent ‘conditions precedent’, a “jurisdictional error”
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-393-HC(BOM)-2021-GST
High Court
HC: Goods “used for personal / household effect”, exempt from e-way bill requirement
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-392-HC(KER)-2021-GST
High Court
HC: Directs Revenue to forthwith decide Assessee’s refund applications for unutilized-ITC on “zero rated supplies”
Aug 10, 2021- In Favour of Not Applicable
- Citation Number : TS-391-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Part consideration for lunch/refreshment cost to employees through contractors not supply u/s 7
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-390-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Sale of cut-fresh fruits/dry-fruits in sealed bowl without additives/preservatives, under a brand name, taxable at 5%
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-389-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘LPG supply’, ‘Commitment charges’ and SGS manifold charges, not ‘composite supply’
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-388-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Not all repairs, but only services executed to make an unusable building usable again constitutes “original works”
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-387-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Guitar Head Books purchased and supplied outside India, not liable to GST
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-386-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Cost of diesel, an additional consideration for renting Diesel Generator Set, taxable at 18%
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-385-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of e-vouchers taxable as goods at 18%
Aug 09, 2021- In Favour of Not Applicable
- Citation Number : TS-384-AAR(KAR)-2021-GST
Supreme Court
SC: Upholds Gujarat HC’s direction to sanction IGST refund paid on exported goods
Aug 06, 2021- In Favour of Respondent
- Citation Number : TS-383-SC-2021-GST
Authority for Advance Ruling
AAR: NIT, Tiruchirappalli liable under RCM on receipt of legal services but not on corporate security services
Aug 06, 2021- In Favour of Not Applicable
- Citation Number : TS-382-AAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Borewell-drilling for water-supply in agricultural land, not “Support Service for agriculture”; Affirms AAR
Aug 06, 2021- In Favour of Not Applicable
- Citation Number : TS-380-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: IIM, Tiruchirappalli a ‘Government Entity’ liable to deduct TDS, RCM applicable on legal-services
Aug 06, 2021- In Favour of Not Applicable
- Citation Number : TS-379-AAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Sale of sweets, namkeens, cold drinks, etc. treated as composite supply; ITC disallowed
Aug 05, 2021- In Favour of Not Applicable
- Citation Number : TS-1343-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling
AAAR: Cakes, chocolates, ice-creams supplied from manufacturer's premises not ‘Restaurant Service’; reverses AAR
Aug 05, 2021- In Favour of Not Applicable
- Citation Number : TS-378-AAAR(OD)-2021-GST