Rulings ( 7228 results )

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High Court

HC: Quashes order cancelling GST Registration, for being passed without issuing SCN

  • In Favour of Petitioner
  • Citation Number : TS-29-HC(GUJ)-2021-GST
High Court

HC: Declines to interfere in confiscation proceedings, directs consideration of provisional release application

  • In Favour of Respondent
  • Citation Number : TS-28-HC(GUJ)-2021-GST
High Court

HC: Quashes tax-demand order alleging e-way bill reuse; Terms it “perverse, erroneous"

  • In Favour of Petitioner
  • Citation Number : TS-27-HC(ALL)-2021-GST
Authority for Advance Ruling

AAR: Supply of installation services for energy-efficient street lighting project constitutes ‘composite supply

  • In Favour of Not Applicable
  • Citation Number : TS-26-AAR(OD)-2021-GST
Authority for Advance Ruling

AAR: Supply of installation services for energy-efficient street lighting project constitutes ‘composite supply’

  • In Favour of Not Applicable
  • Citation Number : TS-24-AAR(OD)-2021-GST
Authority for Advance Ruling

AAR: Bullet-proof body building on motor vehicles a ‘service’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1217-AAR(RAJ)-2020-GST
High Court

HC: Quashes order holding Genpact (BPO) as 'Intermediary'; remands matter for re-adjudication

  • In Favour of Petitioner
  • Citation Number : TS-22-HC(P&H)-2021-GST
Authority for Advance Ruling

AAR: Earthwork for mining development constitutes ‘composite supply of works contract’ with 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-1215-AAR(HAR)-2020-GST
Authority for Advance Ruling

AAR: Rejects advance ruling application, deems ‘Association’ not ‘Applicant’

  • In Favour of Not Applicable
  • Citation Number : TS-1331-AAR(HAR)-2019-GST
Authority for Advance Ruling

AAR: Manpower Supply services for operation of tube-well to Public Health Dept., Chandigarh are ‘pure services’, ‘exempt’

  • In Favour of Not Applicable
  • Citation Number : TS-1330-AAR(HAR)-2019-GST
Authority for Advance Ruling

AAR: Booking/selling plots amounts to ‘Sale of Land’, but works contract for property development, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1007-AAR(HAR)-2018-GST
Authority for Advance Ruling

AAR: Amount forfeited for breach of sale contract of land attracts GST as ‘declared service’

  • In Favour of Not Applicable
  • Citation Number : TS-1216-AAR(GUJ)-2020-GST
High Court

HC: Deprecates Revenue for “mechanically attaching” bank accounts containing paltry amount; Quashes provisional-attachment

  • In Favour of Petitioner
  • Citation Number : TS-1214-HC(GUJ)-2020-GST
High Court

HC: No detention on 'mere suspicion of mis-classification', should be confined to 'glaring mis-descriptions'

  • In Favour of Petitioner
  • Citation Number : TS-20-HC(KER)-2021-GST
Authority for Advance Ruling

AAR: Classifies Urine Collection Bag under Entry 257 attracting 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-1213-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Grated Supari, Lime, Chewing Tobacco naturally bundled, constitute Composite Supply taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-1212-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Paneer sold in unbranded packet, without pre-determined quantity, exempt under GST

  • In Favour of Not Applicable
  • Citation Number : TS-1211-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Vikram A Sarabhai Community Science Centre, not ‘educational institution’; GST liable on activities undertaken

  • In Favour of Not Applicable
  • Citation Number : TS-1210-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Wear Plates, Tamping Tool for Railway Track maintenance classifiable under Heading 860799

  • In Favour of Not Applicable
  • Citation Number : TS-1209-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Slide Fasteners, its parts chargeable at 12% under same head post September 30, 2019

  • In Favour of Not Applicable
  • Citation Number : TS-1208-AAR(GUJ)-2020-GST