Rulings ( 6885 results )
High Court
HC: Quashes ITC-reversal orders, raps Revenue for inaction against defaulting sellers
Apr 27, 2021- In Favour of Both
- Citation Number : TS-190-HC(MAD)-2021-GST
High Court
HC: Tax demanded by Railways from Parking Contractors for license granted not 'unauthorized'
Apr 27, 2021- In Favour of Not Applicable
- Citation Number : TS-189-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: CSR expenses qualify as being incurred ‘in course of business’; ITC unavailable to extent of capitalized goods/services
Apr 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1238-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Analytica Chemie INC
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-186-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of Prepared Laboratory Reagents taxable at 12%
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-185-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of RO plant and its O&M, being naturally bundled, a composite supply of goods & services
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-184-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Rejects application by recipient of manpower service citing Section 98(2)
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-183-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No exemption on ‘cold-storage’ of ‘Tamarind inner pulp without shell & seeds’
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-182-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Supply of ‘guitar training books’ to overseas customers without entering India not 'supply', disallows ITC
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-181-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No GST on subscription/Infrastructure development fees collected by club till amended Section 7 notification
Apr 26, 2021- In Favour of Not Applicable
- Citation Number : TS-180-AAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Carbonated Fruit Juice taxable @28%, upholds AAR
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-178-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Upholds dismissal of application by AAR; Grants liberty to file fresh application noting withdrawal of writ petition in HC
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-177-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Mere recipient’ of goods/services not eligible to seek advance ruling; Applies constructive and harmonious interpretation
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-176-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt, affirms AAR
Apr 23, 2021- In Favour of Not Applicable
- Citation Number : TS-175-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Entire ‘Value Chain’ in relation to electricity distribution not outside GST ambit
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-174-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Disposes application as ‘withdrawn’ regarding GST on Goodwill without commenting on admissibility
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-174-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional GST-rate to entity supplying construction services to Govt, PSUs
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-173-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: ITC unavailable on laying of transfer pipeline of Propane, being 'Works Contract'
Apr 22, 2021- In Favour of Not Applicable
- Citation Number : TS-172-AAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Showroom Promotional Products for used marketing, not capital goods, but ‘inputs’; Overrules AAR
Apr 21, 2021- In Favour of Not Applicable
- Citation Number : TS-171-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: GST leviable on credit card expenses reimbursed by Indian software development co. to overseas holding co.
Apr 21, 2021- In Favour of Not Applicable
- Citation Number : TS-170-AAAR(TN)-2021-GST