Rulings ( 6678 results )

AAAR: Appeal against rejection of Rectification of Mistake order non-maintainable, cannot be merged with original ruling

  • In Favour of Appellant
  • Citation Number : TS-886-AAAR-2020-NT

AAR: Supply of Cigarettes by restaurant a 'mixed supply, taxable at 28%; food supplied to employees from canteen taxable at 18%

  • In Favour of Not Available
  • Citation Number : TS-896-AAR(TN)-2020-NT

AAAR: Services supplied under contract, to Principal's foreign client, taxable under CGST Act

  • In Favour of Respondent
  • Citation Number : TS-880-AAAR-2020-NT

AAAR: ‘Street lighting activity’ undertaken under ‘Energy Performance Contract’ entered with Municipal Corp., taxable at 18%, sets-aside AAR-ruling

  • In Favour of Respondent
  • Citation Number : TS-884-AAAR-2020-NT

HC: Dream11's 'online fantasy games' not ‘betting’; GST-authorities to adjudicate on ‘classification'

  • In Favour of Respondent
  • Citation Number : TS-883-HC(RAJ)-2020-NT

NAA: Directs Sub-way franchisee to include sales-data of World-Sandwich-Day, orders re-investigation

  • In Favour of Not Available
  • Citation Number : TS-882-NAA-2020-NT

HC: Copy of Madras HC order in Sutherland case, disallowing transition of Cesses into GST

  • In Favour of Petitioner
  • Citation Number : TS-878-HC(MAD)-2020-NT

AAR: Extends concessional 12% rate-benefit with respect to work undertaken by Siemen's sub-contractor for Chennai Metro Rail

  • In Favour of Applicant
  • Citation Number : TS-876-AAR-2020-NT

AAR: Allows proportionate ITC claim for installation of Renewable Power Generation Plant under REC Scheme

  • In Favour of Both
  • Citation Number : TS-877-AAR-2020-NT

AAR: Renting of E-bikes and Bicycles without Operator attracts GST @18%

  • In Favour of Not Applicable
  • Citation Number : TS-869-AAR(KAR)-2020-NT

AAR: ITC's Aashirvaad Svasti' - Pasteurized milk with Haldi, exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-870-AAR(WB)-2020-NT

AAR: Denies concessional rate of tax on construction of oil pipeline in Bangladesh, export-benefit

  • In Favour of Respondent
  • Citation Number : TS-871-AAR-2020-NT

HC: Quashes penalty order being against natural justice principles, remits matter for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-862-HC(KAR)-2020-NT

HC: Directs release of Assessee's goods subject to Bank Guarantee, detention not unjustified

  • In Favour of Petitioner
  • Citation Number : TS-863-HC(KER)-2020-NT

HC: Quashes 'vague' SCN and order for cancellation of registration absent hearing opportunity

  • In Favour of Applicant
  • Citation Number : TS-861-HC(GUJ)-2020-NT

HC: Upholds Single Judge's order refusing transfer of proceedings basis location of Assessees' lawyer

  • In Favour of Respondent
  • Citation Number : TS-864-HC(KER)-2020-NT

HC: Grants conditional-bail to Tax-consultant accused for GST-fraud, considers period of incarceration suffered

  • In Favour of Petitioner
  • Citation Number : TS-860-HC(MAD)-2020-NT

HC: Absent involvement of public-interest, declines admission of PIL against 'regular-bail' order

  • In Favour of Respondent
  • Citation Number : TS-856-HC(MP)-2020-NT

HC: Refrains from interfering with confiscation proceedings, orders release of goods on conditions

  • In Favour of Petitioner
  • Citation Number : TS-848-HC(GUJ)-2020-NT

HC: Directs Revenue to look into Assessee's representation regarding revocation of registration-cancellation

  • In Favour of Applicant
  • Citation Number : TS-847-HC(GUJ)-2020-NT