Rulings ( 6678 results )
Authority for Advance Ruling
AAR: Occupational Health Check-Up or preventive care service along with allied medical service provided to ‘Business entities’ taxable at 18%
Mar 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1230-AAR(GUJ)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Betel/Areca Nut taxable at 5%; Modifies AAR ruling keeping classification intact
Mar 12, 2021- In Favour of Not Applicable
- Citation Number : TS-98-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Printing & supply of trade advertisement material a ‘composite supply’, not supply of goods; Affirms AAR
Mar 12, 2021- In Favour of Not Applicable
- Citation Number : TS-97-AAAR(TN)-2021-GST
High Court
HC: Delhi HC to hear matter impugning Revenue’s inaction against bank account attachment
Mar 12, 2021- In Favour of Not Applicable
- Citation Number : TS-96-HC(DEL)-2021-GST
High Court
HC: Quashes decision withholding refund absent prerequisite of ‘recording opinion’ u/s 54
Mar 12, 2021- In Favour of Petitioner
- Citation Number : TS-95-HC(ALL)-2021-GST
High Court
HC: Directs Revenue to consider matter on inadvertent selection of higher duty-drawback option
Mar 12, 2021- In Favour of Petitioner
- Citation Number : TS-94-HC(GUJ)-2021-GST
High Court
HC: Directs Appellate Authority to entertain Govt. undertaking’s appeal without insisting on pre-deposit
Mar 12, 2021- In Favour of Not Applicable
- Citation Number : TS-93-HC(MP)-2021-GST
High Court
HC: Lifts provisional attachment on bank accounts not belonging to taxable person
Mar 12, 2021- In Favour of Petitioner
- Citation Number : TS-92-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Advance ruling cannot be sought by recipient of service, refuses to admit application
Mar 11, 2021- In Favour of Not Applicable
- Citation Number : TS-90-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Hotels providing food & banquet facilities in Marriage Halls not rendering ‘outdoor catering services', denies concession
Mar 11, 2021- In Favour of Not Applicable
- Citation Number : TS-89-AAR(HAR)-2021-GST
Authority for Advance Ruling
AAR: Denies GST exemption to ‘Skill Training Programme’ provided by Tamil Nadu Skill Devp. Corp., applies strict interpretation criterion
Mar 11, 2021- In Favour of Not Applicable
- Citation Number : TS-91-AAR(TN)-2021-GST
High Court
HC: "Cannot mulct assessee for bonafide human error"; Directs Department to allow amendment in GSTR-1
Mar 11, 2021- In Favour of Petitioner
- Citation Number : TS-88-HC(MAD)-2021-GST
High Court
HC: Mere telephonic conversation no substitute for personal hearing; Quashes ex-parte orders rejecting refund-claim
Mar 09, 2021- In Favour of Petitioner
- Citation Number : TS-87-HC(BOM)-2021-GST
Supreme Court
SC: GST Amnesty Scheme under 'realm of policy', dismisses petition seeking extension
Mar 08, 2021- In Favour of Respondent
- Citation Number : TS-86-SC-2021-GST
Authority for Advance Ruling
AAR: Supply of service by restaurant in zoological garden premises taxable @5%
Mar 05, 2021- In Favour of Not Applicable
- Citation Number : TS-84-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Sanitizers used for “care, not cure for COVID”, not classifiable as ‘Medicaments’
Mar 05, 2021- In Favour of Not Applicable
- Citation Number : TS-82-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional 12% rate on works-contract service rendered to Southern Power Distribution Company Limited
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-1229-AAR(TEL)-2020-GST
Authority for Advance Ruling
AAR: Telephone service provided by BSNL to Greater Hyderabad Municipal Corporation taxable, invoice to indicate tax-amount
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-1335-AAR(TEL)-2019-GST
High Court
HC: Dismisses petition challenging penalty imposition for alleged offences
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-81-HC(ALL)-2021-GST
High Court
HC: Quashes factory attachment order issued without giving opportunity of being heard
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-80-HC(GUJ)-2021-GST