Rulings ( 7225 results )
Authority for Advance Ruling
AAR: Sprinklers, drip irrigation system including laterals, PVC Pipes classifiable under Heading 8424, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-649-AAR(MP)-2021-GST
Authority for Advance Ruling
AAR: Multispeciality hospital providing consumables with healthcare as a ‘package’ constitutes composite supply
- In Favour of Not Applicable
- Citation Number : TS-648-AAR(MP)-2021-GST
Authority for Advance Ruling
AAR: Advance Ruling application cannot be made on procedural aspects of ‘admissibility of ITC’
- In Favour of Not Applicable
- Citation Number : TS-1243-AAR(MP)-2020-GST
Authority for Advance Ruling
AAR: Preparation of Gutka, containing Tobacco, in Pan shop akin to manufacture; Benefit under ‘composition scheme’ unavailable
- In Favour of Not Applicable
- Citation Number : TS-647-AAR(MP)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on ‘Children learning kit’ having printed pictures, text, shapes, not in book form
- In Favour of Not Applicable
- Citation Number : TS-646-AAR(MP)-2021-GST
High Court
HC: “GST offences not grave to demand custodial interrogation”; Allows anticipatory bail to ITC-fraud accused
- In Favour of Not Applicable
- Citation Number : TS-645-HC(DEL)-2021-GST
High Court
HC: Order quashing GSTN transfer cancellation in succession-suit, without notifying legal-heir, violates natural justice principles
- In Favour of Not Applicable
- Citation Number : TS-643-HC(MAD)-2021-GST
High Court
HC: Cannot deny ITC basis ‘technicalities’ if there is substantial compliance; Permits TRAN-01 revision
- In Favour of Not Applicable
- Citation Number : TS-640-HC(MAD)-2021-GST
High Court
HC: P&H HC discourages Revenue’s practice to issue multiple summons without giving breathing time to assessee
- In Favour of Not Applicable
- Citation Number : TS-639-HC(P&H)-2021-GST
High Court
HC: Rejection of Glenmark’s claim under budgetary support scheme on technical ground ‘fallacious’; directs reimbursement
- In Favour of Not Applicable
- Citation Number : TS-639-HC(SIK)-2021-GST
High Court
HC: Trashes Assessee's "false case" challenging search & seizure proceedings, calls it an "afterthought"
- In Favour of Not Applicable
- Citation Number : TS-638-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Mutuality principle inapplicable to Rotary Club’s activities after retrospective amendment in Section 7
- In Favour of Not Applicable
- Citation Number : TS-636-AAR(MAH)-2021-GST
High Court
HC: Inconclusive open investigation no ground for ‘indefinite’ detention in custody; Allows Bail
- In Favour of Not Applicable
- Citation Number : TS-635-HC(ORI)-2021-GST
High Court
HC: Absent system, vehicle detention for not carrying State E-way Bill 'without factual/legal basis'
- In Favour of Not Applicable
- Citation Number : TS-634-HC(ALL)-2021-GST
High Court
HC: Karnataka HC stays assessment order classifying supply of 'Uninterrupted Power Supply' as 'mixed supply'
- In Favour of Not Applicable
- Citation Number : TS-633-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Members offer divergent ruling on taxability of lodging/boarding services to Apollo Med Skills
- In Favour of Not Applicable
- Citation Number : TS-632-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Conversion of Plain Polyester Films into Dyed/Laminated/Thermostatic Films on ‘Job-work’ basis taxable under residual entry
- In Favour of Not Applicable
- Citation Number : TS-631-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional rate on Fortified Rice Kernels (Premix) supply to Central/State Govt. upto Sept 30, 2021
- In Favour of Not Applicable
- Citation Number : TS-630-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: No exemption on supply of powdered mixture of cereals and pulses to Anganwadis
- In Favour of Not Applicable
- Citation Number : TS-629-AAR(KAR)-2021-GST
High Court
HC: Citing ‘Casual Taxable Person’ Category, disposes writ challenging tender-clause mandating registration
- In Favour of Not Applicable
- Citation Number : TS-628-HC(DEL)-2021-GST