Rulings ( 6680 results )
Authority for Advance Ruling
AAR: Psyllium Husk Powder taxable at 5% as a pharmaceutical product
Jun 24, 2020- In Favour of Not Available
- Citation Number : TS-420-AAR-2020-NT
Authority for Advance Ruling
AAR: Rendering manpower/security services a ‘pure service’, exemption eligibility depends on nature of services
Jun 24, 2020- In Favour of Not Available
- Citation Number : TS-421-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Transportation of goods from mother vessel to daughter vessel from Port to General Lighterage Area, not “inland waterways”
Jun 24, 2020- In Favour of Respondent
- Citation Number : TS-423-AAR-2020-NT
NAA
NAA: Rejects DGAP's methodology for computation of profiteered amount, directs reinvestigation in case of 'Himalaya Drugs'
Jun 23, 2020- In Favour of Not Applicable
- Citation Number : TS-415-NAA-2020-NT
NAA
NAA: Holds “Whirlpool India” guilty of profiteering on “Refrigerator” supply
Jun 23, 2020- In Favour of Complainant
- Citation Number : TS-414-NAA-2020-NT
Authority for Advance Ruling
AAR: Vehicle parts allowing engine to switch from petrol to CNG/LPG taxable at 28%
Jun 23, 2020- In Favour of Not Applicable
- Citation Number : TS-418-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Denies concessional-rate benefit on work-contract for excavation of trenches & laying of OFC
Jun 23, 2020- In Favour of Respondent
- Citation Number : TS-417-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Rules on taxability & ITC exigibility w.r.t. LPG supplied to domestic/commercial customers
Jun 23, 2020- In Favour of Not Applicable
- Citation Number : TS-416-AAR-2020-NT
Authority for Advance Ruling
AAR: Royalty for extraction of minerals attracts same rate of CGST as on supply of like goods
Jun 22, 2020- In Favour of Not Applicable
- Citation Number : TS-413-AAR(UTT)-2020-NT
Authority for Advance Ruling
AAR: Services received from unregistered transporter taxable as GTA under reverse-charge
Jun 22, 2020- In Favour of Not Applicable
- Citation Number : TS-410-AAR-2020-NT
Authority for Advance Ruling
AAR: UV Polyester Film with Adhesive Coating and Printing classifiable under HSN 3919
Jun 22, 2020- In Favour of Not Applicable
- Citation Number : TS-409-AAR(MAH)-2020-NT
Authority for Advance Ruling
AAR: Rejects application, cites pendency of issue on taxability of design & development services
Jun 22, 2020- In Favour of Not Applicable
- Citation Number : TS-408-AAR(MAH)-2020-NT
Authority for Advance Ruling
AAR: 'Affordable housing project' status construable for 'Entire Township', denies 'concessional rate' benefit
Jun 22, 2020- In Favour of Respondent
- Citation Number : TS-412-AAR-2020-NT
High Court
HC: Cites absence of 'ulterior-motive', upholds Single-Judge's order extending TRAN-1 filing-period
Jun 22, 2020- In Favour of Petitioner
- Citation Number : TS-411-HC(KER)-2020-NT
High Court
HC: Directs Revenue to open portal to facilitate 'transitional-credit claim' filing, report compliance
Jun 19, 2020- In Favour of Petitioner
- Citation Number : TS-407-HC(DEL)-2020-NT
Authority for Advance Ruling
AAR: Rules on GST applicability on 'Royalty' for mining lease under reverse charge mechanism
Jun 19, 2020- In Favour of Respondent
- Citation Number : TS-403-AAR(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Henna/Mehendi to be classified as Preparations for use on hair under Heading 3305
Jun 19, 2020- In Favour of Respondent
- Citation Number : TS-404-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies ITC on hiring of vehicles for transportation of company employees
Jun 19, 2020- In Favour of Not Applicable
- Citation Number : TS-405-AAR(HP)-2020-NT
Authority for Advance Ruling
AAR: Supply of Automatic Fare collection (AFC) system along with Maintenance and Management Services a 'Composite Supply'
Jun 19, 2020- In Favour of Respondent
- Citation Number : TS-406-AAR(GUJ)-2020-NT
Supreme Court
SC: Copy of SC order staying operation of Delhi HC ruling in Brand Equity
Jun 19, 2020- In Favour of Petitioner
- Citation Number : TS-402-SC-2020-NT