Rulings ( 6680 results )

HC: Directs authorities to consider Petitioner's application for manual TRAN-1 submission filed after due-date

  • In Favour of Petitioner
  • Citation Number : TS-477-HC(BOM)-2020-NT

AAR: Rejects application on classification of unmanufactured tobacco citing issue raised already pending before Tax Authorities

  • In Favour of Not Available
  • Citation Number : TS-472-AAR-2020-NT

AAR: Rules on classification of knitted/woven fabrics, etc. manufactured by applicant

  • In Favour of Not Applicable
  • Citation Number : TS-471-AAR(TN)-2020-NT

AAR: LED stem long bulbs used in LED garden lights classifiable under CTH 9405, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-470-AAR-2020-NT

AAR: Rejects application for failure to provide factual information/details w.r.t. proposed supply

  • In Favour of Not Applicable
  • Citation Number : TS-469-AAR-2020-NT

AAR: Tobacco manufactured used for 'chewing' classifiable under CTH 2403, not as 'unmanufactured tobacco'

  • In Favour of Not Applicable
  • Citation Number : TS-468-AAR-2020-NT

AAR: Rules on classification of ‘Tank and its Parts’; ‘classification’ independent of buyer/seller

  • In Favour of Not Applicable
  • Citation Number : TS-467-AAR-2020-NT

AAR: Software consulting services' to company having foreign client taxable as 'supply of service'

  • In Favour of Not Applicable
  • Citation Number : TS-466-AAR-2020-NT

AAR: Activities undertaken by distribution utility other than 'electricity transmission/distribution', not exempt

  • In Favour of Respondent
  • Citation Number : TS-465-AAR-2020-NT

AAR: Rejects application for being inadmissible as transaction doesn't constitute supply

  • In Favour of Respondent
  • Citation Number : TS-462-AAR(MAH)-2020-NT

AAR: Co-owner’s query on services being provided by Society, non-maintainable

  • In Favour of Respondent
  • Citation Number : TS-461-AAR-2020-NT

AAR: Logistics company issuing Consignment Note to be considered as Goods Transport Agency

  • In Favour of Not Available
  • Citation Number : TS-460-AAR-2020-NT

AAR: Sub-Contractor appointed for transportation of goods not a 'Goods Transport Operator', 'consignment note' issuance an 'essential condition'

  • In Favour of Respondent
  • Citation Number : TS-459-AAR(MAH)-2020-NT

AAR: Rejects application as not ‘maintainable’ citing supply as not proposed to be undertaken

  • In Favour of Not Applicable
  • Citation Number : TS-456-AAR(MAH)-2020-NT

AAR: Denies ITC on immovable commercial property construction, subsequently used for ‘renting’

  • In Favour of Respondent
  • Citation Number : TS-455-AAR-2020-NT

AAR: GST inapplicable on accounting entry of Expat employees’ salary by Project Office of Foreign Company

  • In Favour of Applicant
  • Citation Number : TS-454-AAR-2020-NT

AAR: Approved vocational education courses by Training Institute exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-451-AAR-2020-NT

AAR: Financial assistance/legal aid to women survivors not 'supply'

  • In Favour of Applicant
  • Citation Number : TS-450-AAR(WB)-2020-NT

AAR: Sale of Corporate Debtor's assets by NCLT appointed 'Liquidator' constitutes a 'supply', liquidator liable to registration

  • In Favour of Not Applicable
  • Citation Number : TS-449-AAR(WB)-2020-NT

AAR: Supply of service under maintenance contract entered by Foreign entity liable to GST

  • In Favour of Respondent
  • Citation Number : TS-448-AAR-2020-NT