Rulings ( 6680 results )

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High Court

HC: Rule 117 intra-vires GST Act, cites transitional-credit cut-off date as 'mandatory', not 'directory', follows Nelco

Jul 17, 2020
  • In Favour of Respondent
  • Citation Number : TS-531-HC(MAD)-2020-NT
Authority for Advance Ruling

AAR: Project Management Consultancy Services provided to Panchayat exempted from GST

Jul 16, 2020
  • In Favour of Applicant
  • Citation Number : TS-527-AAR-2020-NT
Authority for Advance Ruling

AAR: Reimbursement received towards loss/damage of equipment/tools used in oilfield service a 'Supply of goods'

Jul 16, 2020
  • In Favour of Not Available
  • Citation Number : TS-526-AAR-2020-NT
Authority for Advance Ruling

AAR: HSD Oil issued FOC by received from service recipient includible in the total value of supply

Jul 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-524-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Municipal Solid Waste Management solutions rendered under Smarty City Mission exempt

Jul 16, 2020
  • In Favour of Applicant
  • Citation Number : TS-523-AAR-2020-NT
Authority for Advance Ruling

AAR: Absent requisite mark of 90% equity/control, Water-Supply Board fails to qualify as ‘Govt. authority’, denies exemption

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-521-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Treats tamarind/ Imli/Chinta as seeds of forest trees, taxable at 5% GST

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-1307-AAR-2019-NT
Authority for Advance Ruling

AAR: Leasing of property/building to lessee engaged in commercial activity of letting out rooms, liable to 18% GST

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-520-AAR-2020-NT
Authority for Advance Ruling

AAR: Medicines supplied through pharmacy during medical treatment, ancillary supply to healthcare-care service

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-519-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Designing and printing flex banners for birthday, marriage etc attracts 12% GST

Jul 15, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1305-AAR(AP)-2019-NT
Authority for Advance Ruling

AAR: Denies concessional rate, construction service awarded by Andhra Pradesh Industrial Infrastructure Corporation Ltd. taxable at 18%

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-518-AAR-2020-NT
Authority for Advance Ruling

AAR: Allows unutilized ITC transfer upon ‘Transfer of Business as going concern’ upon filing GST ITC-02

Jul 15, 2020
  • In Favour of Applicant
  • Citation Number : TS-517-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Marketing Consultancy services to overseas client an ‘Intermediary service’, not ‘Export’ despite payment received in foreign-exchange

Jul 15, 2020
  • In Favour of Respondent
  • Citation Number : TS-516-AAR(AP)-2020-NT
NAA

NAA: Directs Subway Franchisee to refund profiteered amount, benefit cannot be passed as per own convenience

Jul 15, 2020
  • In Favour of Complainant
  • Citation Number : TS-515-NAA-2020-NT
Authority for Advance Ruling

AAR: Letting out of 'Tug' taxable as Time charter of vessels for transport of goods at 5%

Jul 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-514-AAR-2020-NT
Authority for Advance Ruling

AAR: Rental of Non Air-Conditioned buses by State Road Transport Corp. taxable at 12% subject to conditions

Jul 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-513-AAR-2020-NT
Authority for Advance Ruling

AAR: Supply for mud activities and chemicals independent of mud engineering and drilling waste management Services

Jul 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-512-AAR-2020-NT
Authority for Advance Ruling

AAR: Import of Drill Bits & supply thereof to ONGCs location constitute two different supplies

Jul 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-511-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Rules on apportionment of credit in case of Banking company accepting deposits from customers

Jul 14, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-510-AAR(BIH)-2020-NT
Authority for Advance Ruling

AAR: Denies exemption to Institute providing coaching, food & accommodation facility to CA/ICWA aspirants/students

Jul 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-507-AAR-2020-NT