Rulings ( 6678 results )
Authority for Advance Ruling
AAR: Booking/selling plots amounts to ‘Sale of Land’, but works contract for property development, taxable at 18%
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1007-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Amount forfeited for breach of sale contract of land attracts GST as ‘declared service’
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1216-AAR(GUJ)-2020-GST
High Court
HC: Deprecates Revenue for “mechanically attaching” bank accounts containing paltry amount; Quashes provisional-attachment
Jan 27, 2021- In Favour of Petitioner
- Citation Number : TS-1214-HC(GUJ)-2020-GST
High Court
HC: No detention on 'mere suspicion of mis-classification', should be confined to 'glaring mis-descriptions'
Jan 27, 2021- In Favour of Petitioner
- Citation Number : TS-20-HC(KER)-2021-GST
Authority for Advance Ruling
AAR: Classifies Urine Collection Bag under Entry 257 attracting 5% GST
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1213-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Grated Supari, Lime, Chewing Tobacco naturally bundled, constitute Composite Supply taxable at 28%
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1212-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Paneer sold in unbranded packet, without pre-determined quantity, exempt under GST
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1211-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Vikram A Sarabhai Community Science Centre, not ‘educational institution’; GST liable on activities undertaken
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1210-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Wear Plates, Tamping Tool for Railway Track maintenance classifiable under Heading 860799
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1209-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Slide Fasteners, its parts chargeable at 12% under same head post September 30, 2019
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1208-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Solid waste management services to Notified Area Authority not ‘pure service’, taxable at 18%
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1207-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Ayurvedic-product used to ward off mosquitoes not ‘medicament’, but ‘repellant’, attracts 18% GST
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1206-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Transportation through channels not being national waterways/inland waters, not exempt from GST
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1205-AAR(GUJ)-2020-GST
High Court
HC: Raps Revenue's action of blocking ex-Director's ITC to recover Company's VAT dues
Jan 22, 2021- In Favour of Petitioner
- Citation Number : TS-18-HC(GUJ)-2021-GST
High Court
HC: Penal CGST provisions prevail over CrPC, terms GST fraud a serious white collar offence
Jan 21, 2021- In Favour of Respondent
- Citation Number : TS-16-HC(BOM)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Frozen chicken supplied in Unit Containers to Indian Army chargeable to GST
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1329-AAAR(RAJ)-2019-GST
Appellate Authority for Advance Ruling
AAAR: Food, Gym, Housekeeping along with ‘Hostel Accommodation’ not ‘naturally bundled’, upholds AAR
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1203-AAAR(RAJ)-2020-GST
Appellate Authority for Advance Ruling
AAAR: ‘Threaded metal nuts’ designed specifically for use as automobile parts, classifiable under Item 8708
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1204-AAAR(MAH)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Classifies animal feed supplements containing ‘Molasses’, under TSH 2309; Affirms AAR
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1202-AAAR(MAH)-2020-GST
Appellate Authority for Advance Ruling
AAAR: No advance-ruling owing to Members' divergent opinion over ITC eligibility of Sanofi's promotional schemes
Jan 20, 2021- In Favour of Not Applicable
- Citation Number : TS-1328-AAAR(MAH)-2019-GST