Rulings ( 6678 results )
Authority for Advance Ruling
AAR: Commissioning and installation of Lifts / Escalators taxable @18%
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-114-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Loading, unloading, packing, storage or warehousing services post ‘Wheat’ import not exempt
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1234-AAR(PUD)-2020-GST
Appellate Authority for Advance Ruling
AAAR: De-oiled cake obtained after desolventising process, not ‘residue’ or ‘waste’, taxable at 5%
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1338-AAAR(UP)-2019-GST
High Court
HC: P&H HC issues notice in fresh writ by Genpact against order holding BPO as ‘Intermediary’
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-112-HC(P&H)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Canned pineapple slices dipped in ‘sugar syrup’ classifiable under CTH-0811; modifies AAR
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1010-AAAR(UP)-2018-GST
Appellate Authority for Advance Ruling
AAAR: AAR order ‘not operational’ on account of differing opinions of Members
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1233-AAAR(UP)-2020-GST
Appellate Authority for Advance Ruling
AAAR: 'Parking space' facilitation to employee, a service, however 'NIL' GST applicable being 'pure agency'
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1232-AAAR(UP)-2020-GST
NAA
NAA: Realtor to provide evidence of passing ITC benefit home-buyers wise; remands matter
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-111-NAA-2021-GST
High Court
HC: Directs assessee to file application before GST-Council to facilitate TRAN-01 filing
Mar 19, 2021- In Favour of Petitioner
- Citation Number : TS-110-HC(RAJ)-2021-GST
High Court
HC: Lifts provisional attachment on bank accounts for payment of employee-salaries with conditions
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-109-HC(DEL)-2021-GST
High Court
HC: Derides Revenue for ‘misconceiving’ meaning of “Bond”; Directs release of goods
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-108-HC(GUJ)-2021-GST
High Court
HC: Quashes refund-rejection order; Cites natural justice principles violation, exceptions to alternative-remedy Rule
Mar 19, 2021- In Favour of Petitioner
- Citation Number : TS-107-HC(J&K)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Grant of access to shared pathway by Chennai Metro Rail leading to one’s dwelling unit taxable at 18%, upholds AAR
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-106-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Stock Brokers buying/selling shares for clients liable to pay GST on delayed payment=charges
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1009-AAR(UP)-2018-GST
Appellate Authority for Advance Ruling
AAAR: Stock Brokers buying/selling shares for clients not liable for GST on delayed payment-charges, modifies AAR
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1336-AAAR(UP)-2019-GST
High Court
HC: Directs AAR to expeditiously decide assessee's application long pending as & when quorum is complete
Mar 17, 2021- In Favour of Petitioner
- Citation Number : TS-103-HC(DEL)-2021-GST
High Court
HC: Delhi HC directs NAA to consider jurisdictional objections raised in writ challenging DGAP investigation
Mar 16, 2021- In Favour of Not Applicable
- Citation Number : TS-102-HC(DEL)-2021-GST
High Court
HC: 'Difference in nomenclature irrelevant', Allows transition of TDS into GST
Mar 16, 2021- In Favour of Not Applicable
- Citation Number : TS-101-HC(MAD)-2021-GST
High Court
HC: Continued detention for fake ITC availment ‘unjustified’ when accused cooperating in investigation
Mar 16, 2021- In Favour of Petitioner
- Citation Number : TS-100-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: “Geo Membrane” for Water Proof Lining of Ponds, Canals and other Water storage places, taxable at 28%
Mar 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1231-AAR(GUJ)-2020-GST