Rulings ( 6678 results )
Authority for Advance Ruling
AAR: No exemption on ‘cold-storage’ of ‘Tamarind inner pulp without shell & seeds’
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-182-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Supply of ‘guitar training books’ to overseas customers without entering India not 'supply', disallows ITC
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-181-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No GST on subscription/Infrastructure development fees collected by club till amended Section 7 notification
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-180-AAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Carbonated Fruit Juice taxable @28%, upholds AAR
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-178-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Upholds dismissal of application by AAR; Grants liberty to file fresh application noting withdrawal of writ petition in HC
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-177-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Mere recipient’ of goods/services not eligible to seek advance ruling; Applies constructive and harmonious interpretation
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-176-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt, affirms AAR
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-175-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Entire ‘Value Chain’ in relation to electricity distribution not outside GST ambit
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-174-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Disposes application as ‘withdrawn’ regarding GST on Goodwill without commenting on admissibility
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-174-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional GST-rate to entity supplying construction services to Govt, PSUs
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-173-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: ITC unavailable on laying of transfer pipeline of Propane, being 'Works Contract'
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-172-AAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Showroom Promotional Products for used marketing, not capital goods, but ‘inputs’; Overrules AAR
Apr 21, 2021- In Favour of Not Applicable
- Citation Number : TS-171-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: GST leviable on credit card expenses reimbursed by Indian software development co. to overseas holding co.
Apr 21, 2021- In Favour of Not Applicable
- Citation Number : TS-170-AAAR(TN)-2021-GST
Supreme Court
SC: Dismisses Revenue's SLP against HC order allowing provisional release of seized goods
Apr 21, 2021- In Favour of Petitioner
- Citation Number : TS-169-SC-2021-GST
Supreme Court
SC: Power of provisional attachment “draconian”; Quashes order attaching 'trade receivables'
Apr 20, 2021- In Favour of Appellant
- Citation Number : TS-168-SC-2021-GST
High Court
HC: Delhi HC notice on Subway Franchisee’s plea assailing DGAP investigation for natural-justice principles violation
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-167-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: NID, Ahmedabad, a ‘Governmental Authority’ only if govt. holds 90% equity
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-166-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Rules on taxability of support infrastructure primarily used at port/jetty
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-165-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Gamut of services by Hospital for in-patient care, a Composite Supply of health care services, exempt from GST
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-164-AAR(GUJ)-2021-GST
High Court
HC: Delhi HC stays anti-profiteering order against Inox Leisure, lists with batch of matters
Apr 19, 2021- In Favour of Not Applicable
- Citation Number : TS-163-HC(DEL)-2021-GST