Rulings ( 6890 results )
Appellate Authority for Advance Ruling
AAAR: Members differ over GST on mobilization-advance not suffering tax in pre-GST regime
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-70-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'E-Bike' and 'Bicycle' renting 'without operator' taxable at 5% and 12%; overrules AAR
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-69-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Metal treatment/coating services classifiable under SAC 998873, rate varies basis supply
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-68-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Laboratory Reagents’ different from all Diagnostic kits and Reagents under Tariff item 38220090
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1228-AAR(HAR)-2020-GST
Authority for Advance Ruling
AAR: Electroplating surface coating & Electroless nickel plating services classifiable under Heading 9988
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1227-AAR(GUJ)-2020-GST
High Court
HC: “Bank account attachment entails serious consequences”; Quashes order absent statutory powers
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-67-HC(DEL)-2021-GST
High Court
HC: Restrains Revenue from coercive recovery form DISCOMS; Cites exemption on electricity transmission services
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-66-HC(RAJ)-2021-GST
High Court
HC: Quashes ex-parte assessment order, remands matter directing Revenue to adjudicate freshly
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-65-HC(MAD)-2021-GST
High Court
HC: Grants anticipatory-bail to person facing investigation allegedly involved in creating fake firms
Feb 22, 2021- In Favour of Not Applicable
- Citation Number : TS-64-HC(DEL)-2021-GST
High Court
HC: CBIC not bound to reply representation and cannot give legal opinion
Feb 22, 2021- In Favour of Not Applicable
- Citation Number : TS-63-HC(DEL)-2021-GST
High Court
HC: Directs Revenue to consider refund-application of IGST on goods exported to Nepal
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-62-HC(GUJ)-2021-GST
High Court
HC: Directs document-production in inquiry for classification dispute over services to West Bengal
Feb 22, 2021- In Favour of Respondent
- Citation Number : TS-61-HC(CAL)-2021-GST
High Court
HC: Citing absence of 'reason to believe' and 'formal accusation', allows bail application
Feb 18, 2021- In Favour of Petitioner
- Citation Number : TS-57-HC(BOM)-2021-GST
High Court
HC: No bar on simultaneous investigations by different GST Officers into separate matters without overlap
Feb 18, 2021- In Favour of Respondent
- Citation Number : TS-56-HC(P&H)-2021-GST
Authority for Advance Ruling
AAR: Sacks & Bags used for goods packing classifiable under Chapter 63
Feb 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1008-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Services chargeable per hour to Austrian co.’s Indian customers, ‘composite supply’
Feb 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1226-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Royalty to state govt. on mining lease not 'profit a prendre', classifiable under heading 9973
Feb 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1333-AAR(KAR)-2019-GST
Authority for Advance Ruling
AAR: Electricity charges not includible in ‘value of supply’ absent express clause in rent agreement
Feb 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1225-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Electricity supplied through Grid exempt however supply via DG-set taxable at 18%
Feb 17, 2021- In Favour of Not Applicable
- Citation Number : TS-1332-AAR(HAR)-2019-GST
High Court
HC: Instructs GSTN to ‘cooperate’ in transfer of ITC during revocation of registration-cancellation, disposes writ
Feb 16, 2021- In Favour of Petitioner
- Citation Number : TS-50-HC(GUJ)-2021-GST