Rulings ( 6678 results )
Authority for Advance Ruling
AAR: Service of Works Contract provided prior to amendment not taxable at 12%
Apr 16, 2021- In Favour of Not Applicable
- Citation Number : TS-162-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 'Inverter Duty Transformer’ supply, along with service for setting-up SPGS, vide separate POs, taxable at 8.9%
Apr 16, 2021- In Favour of Not Applicable
- Citation Number : TS-161-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No decision on concessional rate benefit in view of non-submission of requisite documents
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-160-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Taxability of Commission to foreign-agent providing service in India outside Sec. 97(2) purview
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-159-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Can’t utilise ITC when nexus between input and final product absent
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-158-AAR(GUJ)-2021-GST
High Court
HC: Issues writ of Mandamus directing Revenue to refund tax collected during investigation
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-157-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: Amul’s flavoured milk classifiable as a “beverage containing milk”, taxable @ 12%
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-156-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Vadilal’s ‘Power Sip’ being flavoured milk classifiable as beverage containing milk
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-155-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Interest for delayed payment on imported goods liable to GST under reverse-charge
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-154-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Debit-notes not ‘independent’ to invoice, no drastic change in Section 16(4) interpretation by Finance Act
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-153-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 'Ahmedabad Municipal Transport Service' rendering 'passenger transportation service' a ‘Local Authority’
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-152-AAR(GUJ)-2021-GST
High Court
HC: Raps authorities for carrying fishing/roving enquiries when goods conform to document of transit
Apr 13, 2021- In Favour of Appellant
- Citation Number : TS-147-HC(RAJ)-2021-GST
Sessions Court
SSC: Rejects anticipatory-bail in GST-evasion with limited relief considering nature of investigation
Apr 13, 2021- In Favour of Respondent
- Citation Number : TS-148-SSC(RJK)-2021-GST
Sessions Court
SSC: Modifies bail condition, allows movement outside Rajkot with fortnightly-presence considering due compliance
Apr 13, 2021- In Favour of Applicant
- Citation Number : TS-149-SSC(RJK)-2021-GST
Authority for Advance Ruling
AAR: Supply to Bengaluru Metro Rail Corp. by various cost centers of BEML, a ‘composite supply’
Apr 12, 2021- In Favour of Not Applicable
- Citation Number : TS-144-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Subcontractor’ undertaking work for another sub-contractor, liable to 18% GST absent any direct contract with Govt. entity
Apr 12, 2021- In Favour of Not Applicable
- Citation Number : TS-143-AAR(KAR)-2021-GST
High Court
HC: Condemns Department for demanding GST/service-tax from Advocates; Directs issuance of clear instructions
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-142-HC(ORI)-2021-GST
Authority for Advance Ruling
AAR: Rent received by Individual from Backward Classes Welfare Department exempt from GST
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-141-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of bakery items, ice-creams, etc. from premises of manufacturer/supplier, a ‘Composite Supply’ of Restaurant Services
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-140-AAR(OD)-2021-GST
Authority for Advance Ruling
AAR: No natural bundling in services by Taxi-aggregator; Pick up charges taxable at 5%, Other income at 18%
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-139-AAR(KAR)-2021-GST