Rulings ( 6755 results )
Authority for Advance Ruling
AAR: No GST on online-platform holding balance freight for onward remittance to Carriers upon delivery
Dec 09, 2025- In Favour of Applicant
- Citation Number : TS-991-AAR(TN)-2025-GST
High Court
HC: Best judgment assessment deemed withdrawn once returns filed with late fee
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-990-HC(AP)-2025-GST
High Court
HC: Dismisses writ challenging centre’s SCN; Says section 6 applicability requires factual examination of state-central proceedings
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-989-HC(BOM)-2025-GST
High Court
HC: Section-74 SCN unjustified, where MRF voluntarily paid tax amid supply confusion; Cites no fraud/suppression
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-988-HC(MAD)-2025-GST
High Court
HC: Order cannot exceed amount in notice; Grants liberty to issue SCN for excess amount
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-987-HC(J&K)-2025-GST
Authority for Advance Ruling
AAR: Transport of empty containers by rail taxable at 5% with no ITC benefit
Dec 08, 2025- In Favour of Not Applicable
- Citation Number : TS-986-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Customs pre-consultation letter not a valid document to claim ITC of differential duty
Dec 05, 2025- In Favour of Respondent
- Citation Number : TS-985-AAR(GUJ)-2025-GST
High Court
HC: Proceedings against recipient sans prior action against supplier for ITC mismatch, impermissible; Quashes SCN
Dec 05, 2025- In Favour of Petitioner
- Citation Number : TS-984-HC(KER)-2025-GST
Authority for Advance Ruling
AAR: PVC Raincoats not ‘Articles of apparel and clothing’, but of ‘Plastic’, taxable at 18%
Dec 05, 2025- In Favour of Respondent
- Citation Number : TS-983-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Imitation zari yarn falls under HSN 56050020, taxable at 5%
Dec 05, 2025- In Favour of Applicant
- Citation Number : TS-982-AAR(GUJ)-2025-GST
Supreme Court
SC: Copy of SC judgment upholding GST exemption on rent from leasing residential premises to students/working professionals
Dec 04, 2025- In Favour of Petitioner
- Citation Number : TS-981-SC-2025-GST
High Court
HC: Rent from leasing residential premises to students, exempt; Directs Revenue to reconsider refund
Dec 03, 2025- In Favour of Petitioner
- Citation Number : TS-979-HC(KAR)-2025-GST
High Court
HC: Absent saving clause, Rule 96(10) omission obliterates pending IGST refund proceedings
Dec 03, 2025- In Favour of Petitioner
- Citation Number : TS-980-HC(DEL)-2025-GST
High Court
HC: Quashes Appellate order for overlooking ITC disclosed in GSTR-9 but not claimed in GSTR-3B
Dec 01, 2025- In Favour of Petitioner
- Citation Number : TS-978-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: No GST on Solid Waste Management Services to Govt. authority entrusted with municipalities function
Nov 28, 2025- In Favour of Applicant
- Citation Number : TS-977-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Education and training to co-operative societies' employees/members exempt from GST
Nov 28, 2025- In Favour of Applicant
- Citation Number : TS-976-AAR(KER)-2025-GST
High Court
HC: Appellate Authority must notify pre-deposit shortfall and allow rectification opportunity to Assessee
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-975-HC(BOM)-2025-GST
High Court
HC: Warns Revenue for citing AI-generated fake judgement in notices; Dismisses SCN challenge rooted in IT-search
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-974-HC(DEL)-2025-GST
High Court
HC: Rs 1 lakh costs on Assessee for repeatedly missing personal-hearings, as condition to quash assessment
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-973-HC(DEL)-2025-GST
High Court
HC: Payment made under protest during assessment eligible to be treated as pre-deposit for appeal
Nov 28, 2025- In Favour of Petitioner
- Citation Number : TS-972-HC(KAR)-2025-GST