Rulings ( 6885 results )
High Court
HC: Directs Revenue to unblock/activate GST registration cancelled due to VAT-defaults
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-124-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Project Management Consultancy’ to IIT, Bhubaneswar a ‘composite supply’, modifies AAR
Mar 26, 2021- In Favour of Not Applicable
- Citation Number : TS-123-AAAR(OD)-2021-GST
High Court
HC: Allows assessee to file/revise TRAN-1 by March 31, 2021; follows own ratio in Asaid Paints
Mar 26, 2021- In Favour of Petitioner
- Citation Number : TS-120-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of food-items from premises offering eating-facility along with takeaway a ‘restaurant service’
Mar 25, 2021- In Favour of Not Applicable
- Citation Number : TS-119-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: PP Non-woven bags classifiable under Chapter Heading 39, taxable at 18%
Mar 24, 2021- In Favour of Not Applicable
- Citation Number : TS-1235-AAR(PUD)-2020-GST
Authority for Advance Ruling
AAR: Amount collected by RWA towards ‘Sinking/Corpus Fund’ an ‘advance’ for future supply, taxable upon receipt at 18%
Mar 24, 2021- In Favour of Not Applicable
- Citation Number : TS-116-AAR(KAR)-2021-GST
High Court
HC: Allows assessee to file/revise TRAN-1 till March 31, 2021; affirms Single Judge order
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-115-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Commissioning and installation of Lifts / Escalators taxable @18%
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-114-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Loading, unloading, packing, storage or warehousing services post ‘Wheat’ import not exempt
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1234-AAR(PUD)-2020-GST
Appellate Authority for Advance Ruling
AAAR: De-oiled cake obtained after desolventising process, not ‘residue’ or ‘waste’, taxable at 5%
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1338-AAAR(UP)-2019-GST
High Court
HC: P&H HC issues notice in fresh writ by Genpact against order holding BPO as ‘Intermediary’
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-112-HC(P&H)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Canned pineapple slices dipped in ‘sugar syrup’ classifiable under CTH-0811; modifies AAR
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1010-AAAR(UP)-2018-GST
Appellate Authority for Advance Ruling
AAAR: AAR order ‘not operational’ on account of differing opinions of Members
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1233-AAAR(UP)-2020-GST
Appellate Authority for Advance Ruling
AAAR: 'Parking space' facilitation to employee, a service, however 'NIL' GST applicable being 'pure agency'
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1232-AAAR(UP)-2020-GST
NAA
NAA: Realtor to provide evidence of passing ITC benefit home-buyers wise; remands matter
Mar 22, 2021- In Favour of Not Applicable
- Citation Number : TS-111-NAA-2021-GST
High Court
HC: Directs assessee to file application before GST-Council to facilitate TRAN-01 filing
Mar 19, 2021- In Favour of Petitioner
- Citation Number : TS-110-HC(RAJ)-2021-GST
High Court
HC: Lifts provisional attachment on bank accounts for payment of employee-salaries with conditions
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-109-HC(DEL)-2021-GST
High Court
HC: Derides Revenue for ‘misconceiving’ meaning of “Bond”; Directs release of goods
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-108-HC(GUJ)-2021-GST
High Court
HC: Quashes refund-rejection order; Cites natural justice principles violation, exceptions to alternative-remedy Rule
Mar 19, 2021- In Favour of Petitioner
- Citation Number : TS-107-HC(J&K)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Grant of access to shared pathway by Chennai Metro Rail leading to one’s dwelling unit taxable at 18%, upholds AAR
Mar 19, 2021- In Favour of Not Applicable
- Citation Number : TS-106-AAAR(TN)-2021-GST