Rulings ( 6892 results )
Authority for Advance Ruling
AAR: Services by GIDC to plot holders amounts to ‘supply’, liable to GST
Jan 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1198-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: GST applicable on freight charges; Denies exemption, as transportation not 'standalone activity’
Jan 19, 2021- In Favour of Not Applicable
- Citation Number : TS-1004-AAR(HAR)-2018-GST
High Court
HC: Dismisses challenge to search action at business premises citing presence of ‘reason to believe’
Jan 19, 2021- In Favour of Respondent
- Citation Number : TS-13-HC(DEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Property-tax not deductible from 'rental income'; Notional interest on security deposit excludible
Jan 18, 2021- In Favour of Not Applicable
- Citation Number : TS-11-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Storage and warehousing of agricultural and non-agricultural produce, ‘taxable services’
Jan 15, 2021- In Favour of Not Applicable
- Citation Number : TS-1327-AAR(HAR)-2019-GST
Authority for Advance Ruling
AAR: Pathology or diagnostic services supplied to researcher chargeable to GST
Jan 15, 2021- In Favour of Not Applicable
- Citation Number : TS-1196-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: GST registration must for supply/interstate supply of exempted goods, if GTA-services procured
Jan 15, 2021- In Favour of Not Applicable
- Citation Number : TS-1002-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: Right to use ‘system’, ‘system property’ intellectual property, chargeable to 12% GST
Jan 15, 2021- In Favour of Not Applicable
- Citation Number : TS-1003-AAR(HAR)-2018-GST
Authority for Advance Ruling
AAR: ‘Un-fried FRYUMS’ not ‘Papad’, taxable at 18%
Jan 15, 2021- In Favour of Not Applicable
- Citation Number : TS-1195-AAR(GUJ)-2020-GST
Authority for Advance Ruling
AAR: Advance Ruling cannot be sought for ‘hypothetical question’ which has not yet materialised
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1187-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies concession, ‘Bulk Drugs’ not administered directly in human beings, taxable at 18%
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1188-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: LNG jetties proposed to be installed not Plant & Machinery, denies ITC
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1178-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply of telemedicine with medical kit containing pulse oximeter, glucometer constitutes a ‘mixed supply’
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1000-AAR(HAR)-2018-NT
Authority for Advance Ruling
AAR: Ready to mix/instant mix flour sold under ‘Talod’ brand taxable at 5%
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1184-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies ITC of IGST/Compensation Cess on ‘cars’ received on stock transfer basis for ‘sales promotion’
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1001-AAR(HAR)-2018-NT
Authority for Advance Ruling
AAR: Valuation methods under Rule 28 applies if value for GST not ascertainable
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1189-AAR-2020-NT
Authority for Advance Ruling
AAR: Services of Consultancy along with Works Contract under Government projects not pure services
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1190-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Chilled Water Plant installation at Naval Dockyard constitutes ‘composite supply’
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1185-AAR-2020-NT
Authority for Advance Ruling
AAR: 'Educational consultancy services' provided to Gujarat University for post-graduation programme not exempt, attracts GST @18%
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-1186-AAR-2020-NT
Authority for Advance Ruling
AAR: Statutory Charges received by real-estate developer forms part of taxable supply, denies 'pure agency' plea
Jan 14, 2021- In Favour of Not Applicable
- Citation Number : TS-999-AAR-2018-NT