Rulings ( 6892 results )
Authority for Advance Ruling
AAR: ‘Maize Bran’, being an input, not classifiable as ‘cattle feed’
Feb 08, 2021- In Favour of Not Applicable
- Citation Number : TS-1219-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Construction of Pavement, Track Work, Warehouse, Admin Building, under contract with PSU, taxable at 18%
Feb 08, 2021- In Favour of Not Applicable
- Citation Number : TS-1218-AAR(GUJ)-2020-GST
High Court
HC: Rejects bail prayer of accused for fraudulent ITC availment apprehending 'evidence-tampering'
Feb 05, 2021- In Favour of Respondent
- Citation Number : TS-31-HC(P&H)-2021-GST
High Court
HC: Directs freezing of existing money in Bank Account, permits other account operations
Feb 05, 2021- In Favour of Not Applicable
- Citation Number : TS-30-HC(DEL)-2021-GST
High Court
HC: Quashes order cancelling GST Registration, for being passed without issuing SCN
Feb 05, 2021- In Favour of Petitioner
- Citation Number : TS-29-HC(GUJ)-2021-GST
High Court
HC: Declines to interfere in confiscation proceedings, directs consideration of provisional release application
Feb 05, 2021- In Favour of Respondent
- Citation Number : TS-28-HC(GUJ)-2021-GST
High Court
HC: Quashes tax-demand order alleging e-way bill reuse; Terms it “perverse, erroneous"
Feb 05, 2021- In Favour of Petitioner
- Citation Number : TS-27-HC(ALL)-2021-GST
Authority for Advance Ruling
AAR: Supply of installation services for energy-efficient street lighting project constitutes ‘composite supply
Feb 03, 2021- In Favour of Not Applicable
- Citation Number : TS-26-AAR(OD)-2021-GST
Authority for Advance Ruling
AAR: Supply of installation services for energy-efficient street lighting project constitutes ‘composite supply’
Feb 03, 2021- In Favour of Not Applicable
- Citation Number : TS-24-AAR(OD)-2021-GST
Authority for Advance Ruling
AAR: Bullet-proof body building on motor vehicles a ‘service’, taxable at 18%
Feb 03, 2021- In Favour of Not Applicable
- Citation Number : TS-1217-AAR(RAJ)-2020-GST
High Court
HC: Quashes order holding Genpact (BPO) as 'Intermediary'; remands matter for re-adjudication
Jan 29, 2021- In Favour of Petitioner
- Citation Number : TS-22-HC(P&H)-2021-GST
Authority for Advance Ruling
AAR: Earthwork for mining development constitutes ‘composite supply of works contract’ with 5% GST
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1215-AAR(HAR)-2020-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application, deems ‘Association’ not ‘Applicant’
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1331-AAR(HAR)-2019-GST
Authority for Advance Ruling
AAR: Manpower Supply services for operation of tube-well to Public Health Dept., Chandigarh are ‘pure services’, ‘exempt’
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1330-AAR(HAR)-2019-GST
Authority for Advance Ruling
AAR: Booking/selling plots amounts to ‘Sale of Land’, but works contract for property development, taxable at 18%
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1007-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Amount forfeited for breach of sale contract of land attracts GST as ‘declared service’
Jan 28, 2021- In Favour of Not Applicable
- Citation Number : TS-1216-AAR(GUJ)-2020-GST
High Court
HC: Deprecates Revenue for “mechanically attaching” bank accounts containing paltry amount; Quashes provisional-attachment
Jan 27, 2021- In Favour of Petitioner
- Citation Number : TS-1214-HC(GUJ)-2020-GST
High Court
HC: No detention on 'mere suspicion of mis-classification', should be confined to 'glaring mis-descriptions'
Jan 27, 2021- In Favour of Petitioner
- Citation Number : TS-20-HC(KER)-2021-GST
Authority for Advance Ruling
AAR: Classifies Urine Collection Bag under Entry 257 attracting 5% GST
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1213-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Grated Supari, Lime, Chewing Tobacco naturally bundled, constitute Composite Supply taxable at 28%
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1212-AAR(GUJ)-2020-GST