Rulings ( 6893 results )

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Authority for Advance Ruling

AAR: Applicant supplying goods & services on behalf of another taxable person required to register u/s 24

Sep 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-764-AAR-2020-NT
Authority for Advance Ruling

AAR: Denies exemption to maize bran, a by-product of various maize processing industries

Sep 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-773-AAR-2020-NT
Authority for Advance Ruling

AAR: Micromanipulator classifiable under CH 9011 as microscope', taxable at 18%

Sep 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-772-AAR-2020-NT
Authority for Advance Ruling

AAR: ‘Sprayer Pumps’ and ‘Stoves’ used for agriculture purpose subject to 12% GST, denies exemption

Sep 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-769-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Biofertilizers Rhyxomyx and Rhyxomyco produced by culturing of micro-organisms taxable @12%

Sep 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-768-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Wellness facilities provided by Naturopathy Centre not exempt, constitutes a ‘composite-supply’ with accommodation being ‘principal-supply’

Sep 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-770-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: ‘Maize Bran’ produced as by-product during milling not classifiable as ‘cattle feed’

Sep 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-765-AAR-2020-NT
Authority for Advance Ruling

AAR: Educational assessment examination (ASSET) provided to schools/educational organization exempt from GST

Sep 12, 2020
  • In Favour of Applicant
  • Citation Number : TS-763-AAR-2020-NT
Authority for Advance Ruling

AAR: Fabrication of body on chassis supplied by Principal taxable at 18% & on chassis self-owned taxable at 28%

Sep 12, 2020
  • In Favour of Respondent
  • Citation Number : TS-762-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: ‘Plastic Mechanical Liquid Dispenser’ taxable at 18%

Sep 12, 2020
  • In Favour of Respondent
  • Citation Number : TS-761-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Sale of Residential flats not an exempt supply where completion certificate received only for 'commercial shops'

Sep 11, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-757-AAR-2020-NT
Authority for Advance Ruling

AAR: ‘Fuel Reimbursement’ received by Aircraft Rental service-provider forms part of ‘value’, rejects ‘pure-agency’ plea

Sep 11, 2020
  • In Favour of Applicant
  • Citation Number : TS-758-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Denies exemption in respect of professional service of Maintenance of Accounts' rendered to State Govt. undertaking

Sep 11, 2020
  • In Favour of Respondent
  • Citation Number : TS-759-AAR-2020-NT
Authority for Advance Ruling

AAR: Sale of Residential flats not an exempt supply where completion certificate received only for 'commercial shops'

Sep 11, 2020
  • In Favour of Respondent
  • Citation Number : TS-757-AAR-2020-NT
NAA

NAA: 'Inox Multiplex' did not reduce cinema-ticket prices 'commensurately' despite rate-reduction, dismisses plea of Govt. controlled fixed-price

Sep 10, 2020
  • In Favour of Not Available
  • Citation Number : TS-747-NAA-2020-NT
NAA

NAA: Upholds profiteering against theatre-owner, directs reduction in admission ticket-price, sets-aside retrospective 'penalty imposition'

Sep 10, 2020
  • In Favour of Respondent
  • Citation Number : TS-748-NAA-2020-NT
Supreme Court

SC: Dismisses SLP against Bombay HC’s order rejecting anticipatory-bail of Petitioner held guilty of 'circular-trading'

Sep 10, 2020
  • In Favour of Respondent
  • Citation Number : TS-755-SC-2020-NT
Supreme Court

SC: SC's notice in petition filed by NAA seeking transfer of writs pending in Bombay, Gujarat and Karnataka HC

Sep 10, 2020
  • In Favour of Applicant
  • Citation Number : TS-751-SC-2020-NT
Authority for Advance Ruling

AAR: Allows ITC on equipments, furniture, reagents, consumables, to Diagnostic Laboratory, subject to Section 17(2) restriction

Sep 09, 2020
  • In Favour of Applicant
  • Citation Number : TS-743-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit

Sep 09, 2020
  • In Favour of Applicant
  • Citation Number : TS-744-AAR(RAJ)-2020-NT