Rulings ( 7225 results )
Authority for Advance Ruling
AAR: 'Other Charges' received by real-estate developer, not composite to ‘construction service’, taxable at 18% as ‘independent service’
- In Favour of Not Applicable
- Citation Number : TS-458-AAR(MAH)-2021-GST
High Court
HC: “Tax authorities must make clear distinction between evasion, minor defects”; Releases detained machinery
- In Favour of Not Applicable
- Citation Number : TS-457-HC(TRI)-2021-GST
High Court
HC: Guides Assessee to pursue pending request for release of Bank Attachment before Revenue; disposes writ
- In Favour of Not Applicable
- Citation Number : TS-455-HC(MAD)-2021-GST
High Court
HC: Continues interim-direction for bank-account restoration upon furnishing security, BG and undertaking
- In Favour of Not Applicable
- Citation Number : TS-454-HC(KER)-2021-GST
High Court
HC: Grants liberty to Revenue to conclude proceedings basis available records; dismisses writ
- In Favour of Not Applicable
- Citation Number : TS-453-HC(MAD)-2021-GST
High Court
HC: Stays provisional bank-account attachment, registration cancellation orders for not stating particulars of infractions
- In Favour of Not Applicable
- Citation Number : TS-452-HC(CHAT)-2021-GST
High Court
HC: Permits bank-attachment lifting via representation to Revenue, however, directs monitoring inflow/outflow in account
- In Favour of Not Applicable
- Citation Number : TS-451-HC(MAD)-2021-GST
Supreme Court
SC: Citing existence of 'alternative remedy' of appeal against 'assessment order', dismisses assessee's SLP
- In Favour of Respondent
- Citation Number : TS-450-SC-2021-GST
Authority for Advance Ruling
AAR: Handheld Seed dressing, Coating, Treating Drum machine, not hand tool, classified at HSN 8436
- In Favour of Not Applicable
- Citation Number : TS-449-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Subsidy under Surya Gujarat Yojna reducible from ‘Cost of Solar System’ for GST-purposes
- In Favour of Not Applicable
- Citation Number : TS-448-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Students’ stipend reimbursed by Industry Partner to Skill trainer doesn't attract GST
- In Favour of Not Applicable
- Citation Number : TS-447-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Providing R&D on samples received from foreign entities not ‘Export of Service’
- In Favour of Not Applicable
- Citation Number : TS-446-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ‘Incentive’ received by Co-operative Bank for loan sanctioned under Atma Nirbhar Yojna not ‘subsidy’
- In Favour of Not Applicable
- Citation Number : TS-445-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Sports complex constructed for State meant for commercial use not eligible to concessional rate of GST
- In Favour of Not Applicable
- Citation Number : TS-444-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No GST on employee’s portion of canteen charges collected by employer & paid to Service Provider
- In Favour of Not Applicable
- Citation Number : TS-443-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Providing non-AC buses for staff transportation under contract carriage, a ‘rent-a-cab’ service; denies exemption
- In Favour of Not Applicable
- Citation Number : TS-442-AAR(MAH)-2021-GST
High Court
HC: Delhi HC drops anti-profiteering proceedings against Franchisor ‘Subway Systems India’
- In Favour of Not Applicable
- Citation Number : TS-441-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Dairy based fermented drink 'Laban' is Lassi, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-440-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Instant mix/Ready mix flours for preparation of gota, khaman, dalwada, dhosa, pizza, taxable at 18% under 'residuary entry'
- In Favour of Not Applicable
- Citation Number : TS-439-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Liaison-Office of World Economic Forum not liable to GST on services received from HO
- In Favour of Not Applicable
- Citation Number : TS-438-AAR(MAH)-2021-GST