Rulings ( 6679 results )

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Appellate Authority for Advance Ruling

AAAR: Denies ITC on lift installation charges paid to contractor, affirms AAR

Sep 30, 2020
  • In Favour of Respondent
  • Citation Number : TS-818-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Construction of tunnel involving excavation of earth, an earthwork'; AAR must deal with all submissions

Sep 30, 2020
  • In Favour of Not Available
  • Citation Number : TS-819-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Sale of TDR/FSI in open real-estate market taxable at 18 as 'service', upholds AAR

Sep 29, 2020
  • In Favour of Respondent
  • Citation Number : TS-816-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Execution of air conditioning work not work- contract, but 'composite supply', taxable at 28%

Sep 28, 2020
  • In Favour of Respondent
  • Citation Number : TS-1320-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Prize money received from horse-race clubs not liable to GST absent supply element, sets-aside AAR

Sep 28, 2020
  • In Favour of Appellant
  • Citation Number : TS-815-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Gaming Zone operated in mall not an 'Amusement Park' but 'Amusement Arcade', taxable @28%, upholds AAR

Sep 28, 2020
  • In Favour of Respondent
  • Citation Number : TS-1322-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Facilitation Services to Consultant Manager under ‘Foreign Immigration Advisory Agreement an ‘Intermediary Service’, distinguishes 'Agent' from 'Intermediary'

Sep 28, 2020
  • In Favour of Not Available
  • Citation Number : TS-1321-AAAR(MAH)-2019-NT
High Court

HC: Following Bombay HC ratio in Sandeep Patil, allows ITC refund to Duty-Free-Shops

Sep 25, 2020
  • In Favour of Petitioner
  • Citation Number : TS-813-HC-2020(KER)-NT
High Court

HC: Tax-rates notified on fabrics not in conflict with Council's recommendations, dismisses petition

Sep 23, 2020
  • In Favour of Petitioner
  • Citation Number : TS-806-HC(DEL)-2020-NT
High Court

HC: Copy of Bombay HC order directing refund of Rs. 4.73 crores recovered through Bank Guarantee encashment

Sep 22, 2020
  • In Favour of Petitioner
  • Citation Number : TS-802-HC(BOM)-2020-NT
High Court

HC: Copy of Madras HC order holding Rule 89 (5) intra-vires Section 54, now available for download

Sep 22, 2020
  • In Favour of Respondent
  • Citation Number : TS-800-HC(MAD)-2020-NT
High Court

HC: Disposes petition against rejection of refund on account of alternative remedy

Sep 18, 2020
  • In Favour of Both
  • Citation Number : TS-792-HC-2020(DEL)-NT
High Court

HC: Pending Appellate Authority's decision, declines to interfere with direction of Single Judge

Sep 18, 2020
  • In Favour of Petitioner
  • Citation Number : TS-790-HC-2020(MAD)-NT
High Court

HC: Sets aside Revenue’s ‘non-speaking’ order for rejection of refund of ITC, remands matter

Sep 18, 2020
  • In Favour of Petitioner
  • Citation Number : TS-788-HC(MAD)-2020-NT
High Court

HC: Disposes writ seeking quashing of confiscation order in view of statutory appeal remedy available under GST Act

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-791-HC(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Property-taxes, notional-interest on deposit which influence 'supply-value' form part of 'rental-income'

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-793-AAR(KAR)-2020-NT
High Court

HC: Disposes petition against rejection of refund on account of alternative remedy

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-792-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: Contribution of members selling sites liable to 18% GST; Amount utilized towards maintenance alone taxable

Sep 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-781-AAR-2020-NT
Authority for Advance Ruling

AAR: Landfill-pit constructed for hazardous waste disposal/treatment, not ‘plant and machinery’ but a ‘civil-structure'

Sep 16, 2020
  • In Favour of Applicant
  • Citation Number : TS-779-AAR-2020-NT
High Court

HC: Validates reasoned order, dismisses writ challenging registration cancellation, refusal to revoke cancellation

Sep 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-780-HC(KAR)-2020-NT