Rulings ( 6926 results )
High Court
HC: Quashes order rejecting Patanjali's ocean freight refund, citing Mohit Minerals ruling; Directs re-consideration
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-75-HC(BOM)-2026-GST
High Court
HC: University collecting Affiliation fees from colleges not towards service to student's admission, attracts GST
Feb 13, 2026- In Favour of Respondent
- Citation Number : TS-74-HC(MAD)-2026-GST
GST Appellate Tribunal
GSTAT: FAA/Tribunal cannot convert section-74 adjudication to section-73 proceedings; Remands to proper officer
Feb 12, 2026- In Favour of Appellant
- Citation Number : TS-73-GSTAT(DEL)-2026-GST
High Court
HC: Halliburton’s supplying mud-engineering services & chemicals for Krishna-Godavari-basin-project, composite supply; Quashes AAAR-ruling
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-72-HC(AP)-2026-GST
High Court
HC: Milroc Good Earth & Rite Water judgments against clubbed SCNs prevail over Mathur Polymers ruling
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-71-HC(BOM)-2026-GST
High Court
HC: Refund under inverted duty structure allowed despite identical tax rates for inputs & output
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-1072-HC(KAR)-2025-GST
High Court
HC: Quashes appellate order where same officer authorized search and heard appeal
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-70-HC(RAJ)-2026-GST
Authority for Advance Ruling
AAR: Condenser fan and blower for bus rooftop & engine classifiable as parts of AC machines
Feb 12, 2026- In Favour of Applicant
- Citation Number : TS-1071-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Corporate meal supply via third-party kitchens qualifies as ‘composite supply’; ITC available
Feb 12, 2026- In Favour of Applicant
- Citation Number : TS-1070-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Employer’s recovery of canteen charges from employees taxable notwithstanding statutory obligation
Feb 12, 2026- In Favour of Respondent
- Citation Number : TS-1069-AAR(MAH)-2025-GST
Supreme Court
SC: Courts cannot introduce mechanism alien to section 54 to disburse refund of unconstitutional levy
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-69-SC-2026-GST
Authority for Advance Ruling
AAR: Mining lease services subject to Govt. royalty, attracts 18% GST under RCM
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-1068-AAR(MAH)-2025-GST
Supreme Court
SC: Upholds HC order declining to entertain writ in fake ITC matter requiring factual probe
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-68-SC-2026-GST
High Court
HC: Declines writ in fake-ITC cases; Relegates assessees to appeal, extends limitation window
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-1067-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Classifies Flipkart’s proposed e-commerce delivery model as GTA services; Services to unregistered customers exempt
Feb 10, 2026- In Favour of Applicant
- Citation Number : TS-61-AAR(TN)-2026-GST
High Court
HC: Summons for inquiry not detention; No 7-day prior notice required u/s 70
Feb 10, 2026- In Favour of Respondent
- Citation Number : TS-60-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Composite residential construction taxable with one-third land deduction; Distinct tax rate for ‘affordable’ apartments
Feb 10, 2026- In Favour of Applicant
- Citation Number : TS-59-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: ‘Masala/Meetha Paan’ supplied with betel leaf not composite supply, attracts 18% GST
Feb 10, 2026- In Favour of Respondent
- Citation Number : TS-1066-AAR(MAH)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Medical services under State Government Scheme exempt as ‘pure services’; Quashes AAR ruling
Feb 09, 2026- In Favour of Appellant
- Citation Number : TS-58-AAAR(OD)-2026-GST
Appellate Authority for Advance Ruling
AAAR: GAIL’s cross-country underground gas pipelines not plant & machinery; ITC inadmissible
Feb 09, 2026- In Favour of Respondent
- Citation Number : TS-57-AAAR(OD)-2026-GST