Rulings ( 6680 results )
Appellate Authority for Advance Ruling
AAAR: Upholds GST on renting of temporary residential rooms/dormitory to devotees by a 'religious charitable trust'
May 18, 2020- In Favour of Respondent
- Citation Number : TS-294-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Land development under JDA constitutes 'supply of service', not 'sale of land/plot'; Upholds AAR
May 18, 2020- In Favour of Respondent
- Citation Number : TS-293-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Allows ITC on detachable sliding/glass-partitions fitted in co-working space, sets-aside AAR
May 18, 2020- In Favour of Appellant
- Citation Number : TS-292-AAAR-2020-NT
NAA
NAA: Directs Builder to pass balance profiteered amount as determined to flat buyers with interest
May 14, 2020- In Favour of Complainant
- Citation Number : TS-283-NAA-2020-NT
NAA
NAA: Upholds profiteering on Fly Ash Blocks supply, rejects 'inverted duty structure' plea
May 14, 2020- In Favour of Complainant
- Citation Number : TS-286-NAA-2020-NT
NAA
NAA: Upholds profiteering on supply of printing machine imported before GST implementation
May 14, 2020- In Favour of Complainant
- Citation Number : TS-287-NAA-2020-NT
NAA
NAA: Rejects DGAP's profiteering calculation using blocked ITC, directs further investigation
May 14, 2020- In Favour of Not Applicable
- Citation Number : TS-282-NAA-2020-NT
NAA
NAA: Directs further investigation into specific issues, cites COVID-19 pandemic for delay in passing order
May 13, 2020- In Favour of Not Applicable
- Citation Number : TS-281-NAA-2020-NT
NAA
NAA: Rejects DGAP's report dismissing profiteering allegation against Realtor, directs further investigation
May 13, 2020- In Favour of Not Applicable
- Citation Number : TS-284-NAA-2020-NT
NAA
NAA: Samsonite guilty of profiteering for failure to reduce MRP post rate reduction
May 12, 2020- In Favour of Complainant
- Citation Number : TS-278-NAA-2020-NT
Authority for Advance Ruling
AAR: Rejects application on taxability of agri-produce auction, citing pendency of matter
May 12, 2020- In Favour of Not Applicable
- Citation Number : TS-277-AAR(TN)-2020-NT
Authority for Advance Ruling
AAR: Application withdrawn due to unfavourable market conditions' for business activity
May 12, 2020- In Favour of Not Applicable
- Citation Number : TS-276-AAR-2020-NT
Authority for Advance Ruling
AAR: ‘Britannia Winkin Cow Thick Shake’ a ‘Beverage’, not ‘milk’
May 12, 2020- In Favour of Respondent
- Citation Number : TS-275-AAR(TN)-2020-NT
Authority for Advance Ruling
AAR: Supply of Law Journals in DVD/CD with dongle constitutes composite supply, not e-book
May 11, 2020- In Favour of Respondent
- Citation Number : TS-274-AAR(TN)-2020-NT
High Court
HC: Citing Petitioner's failure to upload TRAN-1, dismisses challenge to 'transitional credit' denial
May 11, 2020- In Favour of Respondent
- Citation Number : TS-273-HC(RAJ)-2020-NT
Authority for Advance Ruling
AAR: Aggregate turnover to include Non-executive Director's salary, value of deposits, loans, residential property rent
May 08, 2020- In Favour of Not Applicable
- Citation Number : TS-269-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Denies 5% concessional rate to bulk drug supplied by Biocon Ltd. (DTA) as raw-material
May 08, 2020- In Favour of Not Applicable
- Citation Number : TS-270-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Allows withdrawal of advance ruling in view of applicant's agreement cancellation
May 08, 2020- In Favour of Not Applicable
- Citation Number : TS-271-AAR(KAR)-2020-NT
High Court
HC: Rejects bail plea citing possibility of huge racket, manipulation of evidence
May 08, 2020- In Favour of Respondent
- Citation Number : TS-268-HC(GUJ)-2020-NT
Authority for Advance Ruling
AAR: Seva services, prasadam supply, accomodation & lodging exempt, however, temple entry fees taxable
May 08, 2020- In Favour of Both
- Citation Number : TS-267-AAR-2020-NT