Rulings ( 6892 results )
Authority for Advance Ruling
AAR: Paneer sold in unbranded packet, without pre-determined quantity, exempt under GST
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1211-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Vikram A Sarabhai Community Science Centre, not ‘educational institution’; GST liable on activities undertaken
Jan 27, 2021- In Favour of Not Applicable
- Citation Number : TS-1210-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Wear Plates, Tamping Tool for Railway Track maintenance classifiable under Heading 860799
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1209-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Slide Fasteners, its parts chargeable at 12% under same head post September 30, 2019
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1208-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Solid waste management services to Notified Area Authority not ‘pure service’, taxable at 18%
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1207-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Ayurvedic-product used to ward off mosquitoes not ‘medicament’, but ‘repellant’, attracts 18% GST
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1206-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Transportation through channels not being national waterways/inland waters, not exempt from GST
Jan 22, 2021- In Favour of Not Applicable
- Citation Number : TS-1205-AAR(GUJ)-2020-GST
High Court
HC: Raps Revenue's action of blocking ex-Director's ITC to recover Company's VAT dues
Jan 22, 2021- In Favour of Petitioner
- Citation Number : TS-18-HC(GUJ)-2021-GST
High Court
HC: Penal CGST provisions prevail over CrPC, terms GST fraud a serious white collar offence
Jan 21, 2021- In Favour of Respondent
- Citation Number : TS-16-HC(BOM)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Frozen chicken supplied in Unit Containers to Indian Army chargeable to GST
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1329-AAAR(RAJ)-2019-GST
Appellate Authority for Advance Ruling
AAAR: Food, Gym, Housekeeping along with ‘Hostel Accommodation’ not ‘naturally bundled’, upholds AAR
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1203-AAAR(RAJ)-2020-GST
Appellate Authority for Advance Ruling
AAAR: ‘Threaded metal nuts’ designed specifically for use as automobile parts, classifiable under Item 8708
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1204-AAAR(MAH)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Classifies animal feed supplements containing ‘Molasses’, under TSH 2309; Affirms AAR
Jan 21, 2021- In Favour of Not Applicable
- Citation Number : TS-1202-AAAR(MAH)-2020-GST
Appellate Authority for Advance Ruling
AAAR: No advance-ruling owing to Members' divergent opinion over ITC eligibility of Sanofi's promotional schemes
Jan 20, 2021- In Favour of Not Applicable
- Citation Number : TS-1328-AAAR(MAH)-2019-GST
Authority for Advance Ruling
AAR: No rationale to allow use of different HSN codes of a commodity for export purpose
Jan 20, 2021- In Favour of Not Applicable
- Citation Number : TS-1006-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Denies refund to exporter under Rule 96(10) citing availment of various customs duty exemption
Jan 20, 2021- In Favour of Not Applicable
- Citation Number : TS-1201-AAR(GUJ)-2020-GST
Appellate Authority for Advance Ruling
AAAR: Director’s remuneration declared as fees for ‘Professional or Technical services’ taxable under ‘reverse charge’
Jan 19, 2021- In Favour of Respondent
- Citation Number : TS-1199-AAAR(RAJ)-2020-GST
Authority for Advance Ruling
AAR: Chocolate Milk Powder not ‘Whole Milk Powder’; Classifiable under heading 1806
Jan 19, 2021- In Favour of Not Applicable
- Citation Number : TS-15-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Warehousing being agricultural support service, includes cold, deep freeze and controlled atmosphere storage
Jan 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1005-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Hybrid Hydraulic Servo System classifiable as per Note 2 of Section XVI of Customs Tariff Act
Jan 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1197-AAR(GUJ)-2020-GST