Rulings ( 6892 results )
Authority for Advance Ruling
AAR: Nirma University not ‘Governmental authority’, ineligible for exemption on ‘legal services’ procured
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1177-AAR-2020-NT
Authority for Advance Ruling
AAR: Fumigation services in warehouse of agriculture produce taxable at 18%
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1174-AAR-2020-NT
Authority for Advance Ruling
AAR: Seat Adjuster, not ‘part’ but ‘accessory’, classifies under Heading 8708
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1175-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Plastic Products manufactured by Applicant, not specified anywhere, fall under Heading 3926
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1173-AAR-2020-NT
Authority for Advance Ruling
AAR: ITC available on provision of 'works contract service' to Kolkata Municipal Corp.
Jan 13, 2021- In Favour of Applicant
- Citation Number : TS-1179-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply of labour taxable at 18% under SAC 998519, rejects claim as ‘pure agent’
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1180-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies exemption on ‘Hire charges’ collected from Govt. bodies for right to use goods, where goods transferred during course of supply
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1181-AAR-2020-NT
Authority for Advance Ruling
AAR: Zinc and Iron compounds used for plant growth are micro nutrients, attract 12% GST
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1182-AAR-2020-NT
Authority for Advance Ruling
AAR: ‘Polypropylene Non-Woven Bags’ are ‘plastic bags’ classifiable HS Code 3923 attracting 18% GST
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-1183-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies concessional Compensation Cess rate on Maruti's Hybrid Electric Vehicle S-Cross, Ertiga, Ciaz
Jan 13, 2021- In Favour of Not Applicable
- Citation Number : TS-998-AAR-2018-NT
Supreme Court
SC: Dismisses SLP against Delhi HC’s direction of re-opening portal for allowing TRAN-01 filing
Jan 12, 2021- In Favour of Respondent
- Citation Number : TS-9-SC-2021-NT
Authority for Advance Ruling
AAR: Narrow Woven Polyester Fabrics of less than 30 cm width without selvedges, taxable at 5%
Jan 12, 2021- In Favour of Not Applicable
- Citation Number : TS-1171-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Security Force Society to pay 18% GST on entire establishment charges received
Jan 12, 2021- In Favour of Not Applicable
- Citation Number : TS-1170-AAR-2020-NT
Authority for Advance Ruling
AAR: Gujarat-based applicant’s ‘intermediary services’ to Japan akin to intra-state supply
Jan 12, 2021- In Favour of Not Applicable
- Citation Number : TS-1169-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Transfer of 'operational outlet' by ‘TEA POST’ taxable; Franchisee-Fee/Royalty received taxable at 18%
Jan 12, 2021- In Favour of Not Applicable
- Citation Number : TS-1172-AAR-2020-NT
High Court
HC: Parliament competent to make ‘criminal’ provisions in CGST Act, upholds constitutionality of sections 69 & 132
Jan 12, 2021- In Favour of Both
- Citation Number : TS-8-HC-2021(DEL)-NT
Authority for Advance Ruling
AAR: 18% GST applicable on recovery of Notice Pay from employees exiting company
Jan 11, 2021- In Favour of Not Applicable
- Citation Number : TS-1166-AAR-2020-NT
Authority for Advance Ruling
AAR: ‘CGST+SGST’ applicable on intermediary services provided to South Korea principal, not ‘IGST’
Jan 11, 2021- In Favour of Not Applicable
- Citation Number : TS-1168-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Canteen services to factory employees liable to GST regardless “profit-making” aspect
Jan 11, 2021- In Favour of Not Applicable
- Citation Number : TS-1167-AAR(GUJ)-2020-NT
High Court
HC: Assessee not responsible for Department's laches, entitled to claim 'Compensation-Cess' credit refund
Jan 11, 2021- In Favour of Petitioner
- Citation Number : TS-1165-HC-2020(JHAR)-NT