Rulings ( 6885 results )
Sessions Court
SSC: Modifies bail condition, allows movement outside Rajkot with fortnightly-presence considering due compliance
Apr 13, 2021- In Favour of Applicant
- Citation Number : TS-149-SSC(RJK)-2021-GST
Authority for Advance Ruling
AAR: Supply to Bengaluru Metro Rail Corp. by various cost centers of BEML, a ‘composite supply’
Apr 12, 2021- In Favour of Not Applicable
- Citation Number : TS-144-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Subcontractor’ undertaking work for another sub-contractor, liable to 18% GST absent any direct contract with Govt. entity
Apr 12, 2021- In Favour of Not Applicable
- Citation Number : TS-143-AAR(KAR)-2021-GST
High Court
HC: Condemns Department for demanding GST/service-tax from Advocates; Directs issuance of clear instructions
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-142-HC(ORI)-2021-GST
Authority for Advance Ruling
AAR: Rent received by Individual from Backward Classes Welfare Department exempt from GST
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-141-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of bakery items, ice-creams, etc. from premises of manufacturer/supplier, a ‘Composite Supply’ of Restaurant Services
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-140-AAR(OD)-2021-GST
Authority for Advance Ruling
AAR: No natural bundling in services by Taxi-aggregator; Pick up charges taxable at 5%, Other income at 18%
Apr 09, 2021- In Favour of Not Applicable
- Citation Number : TS-139-AAR(KAR)-2021-GST
High Court
HC: Releases bank account of Tiktok parent Co. on securing Revenue’s interest of Rs. 79 crores
Apr 08, 2021- In Favour of Not Applicable
- Citation Number : TS-138-HC(BOM)-2021-GST
High Court
HC: AAAR justified in rejecting appeal on limitation absent power to condone delay
Apr 07, 2021- In Favour of Not Applicable
- Citation Number : TS-137-HC(KAR)-2021-GST
High Court
HC: Revenue to sanction refund of IGST along with interest on transitional period export
Apr 07, 2021- In Favour of Not Applicable
- Citation Number : TS-135-HC(DEL)-2021-GST
High Court
HC: Attachment a "serious intrusion" into assessee’s privacy; Quashes order, defines delegation scope
Apr 06, 2021- In Favour of Not Applicable
- Citation Number : TS-134-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Supervision services for Food Corporation of India “other services”, taxable at 18%
Apr 06, 2021- In Favour of Not Applicable
- Citation Number : TS-133-AAR(KAR)-2021-GST
High Court
HC: Quashes interest demand on unpaid-tax issued in Form GST DRC 01 instead of Form GST DRC 07
Apr 01, 2021- In Favour of Not Applicable
- Citation Number : TS-132-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'Voucher' not ‘goods’ but instrument of consideration; Modifies AAR
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-131-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Supply, erection and commissioning of waste-water management plant together with O&M constitutes a ‘composite supply of works contract’
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-130-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on supply of software by authorized reseller to National Institute of Science, Education & Research
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-129-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Leasing property for use as residence on bed-room basis along with basic amenities not 'renting' but composite supply of ‘Accommodation Service’
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-128-AAR(KAR)-2021-GST
High Court
HC: Directs Revenue to sanction IGST refund immediately in case of GSTR-1 filing-error
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-127-HC(GUJ)-2021-GST
High Court
HC: Refrains Revenue from acting on SCN; Directs GSTN to enable suspension revocation
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-126-HC(CAL)-2021-GST
High Court
HC: Sets aside additional condition on default bail; Cites SC ratio in Saravanan
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-125-HC(GUJ)-2021-GST