Rulings ( 7230 results )
Authority for Advance Ruling
AAR: Tur/Green Gram supplied from farmers to NAFED exempt, denies TDS applicability and ITC on gunny bags
- In Favour of Both
- Citation Number : TS-905-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: ITC to be restricted on Medicines, Food and Beverages supplied as part of ‘Health Care Services’
- In Favour of Respondent
- Citation Number : TS-907-AAR-2020-NT
Authority for Advance Ruling
AAR: Rejects advance ruling application, ruling being sought by ‘recipient of services’
- In Favour of Respondent
- Citation Number : TS-904-AAR-2020-NT
Authority for Advance Ruling
AAR: Provision of education kits, raincoats, boots, socks ‘exempt supply’, ineligible for ITC
- In Favour of Applicant
- Citation Number : TS-903-AAR-2020-NT
Authority for Advance Ruling
AAR: IIT Madras Alumni Association liable for registration under GST, services rendered constitutes ‘supply’
- In Favour of Respondent
- Citation Number : TS-902-AAR-2020-NT
High Court
HC: Bombay HC to examine GST levy on transfer of development rights under JDA
- In Favour of Applicant
- Citation Number : TS-898-HC-2020(BOM)-NT
Authority for Advance Ruling
AAR: Leasing of 'pathway' leading to one's dwelling unit by Chennai Metro taxable at 18%
- In Favour of Respondent
- Citation Number : TS-901-AAR-2020-NT
Authority for Advance Ruling
AAR: Liasoning services by Indian branch office (BO) of foreign entity constitutes ‘supply’; GST-registration compulsory
- In Favour of Applicant
- Citation Number : TS-895-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Supply of Cigarettes by restaurant a 'mixed supply, taxable at 28%; food supplied to employees from canteen taxable at 18%
- In Favour of Not Available
- Citation Number : TS-896-AAR(TN)-2020-NT
Authority for Advance Ruling
AAR: Reimbursement to Foreign Holding-Company for provision of Credit Card facilities to Applicant’s employees subject to IGST@18%
- In Favour of Not Available
- Citation Number : TS-894-AAR(TN)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Classifies processed tobacco leaves as 'Manufactured Chewing Tobacco', upholds AAR
- In Favour of Respondent
- Citation Number : TS-881-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Supply of UPS along-with related services by 2 taxable persons not 'composite supply'
- In Favour of Respondent
- Citation Number : TS-892-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Services supplied under contract, to Principal's foreign client, taxable under CGST Act
- In Favour of Respondent
- Citation Number : TS-880-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Supply of 'printed trade advertisement material' constitutes a supply of goods, not a service, taxable at 12%, sets aside AAR-order
- In Favour of Applicant
- Citation Number : TS-885-AAAR(KAR)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Appeal against rejection of Rectification of Mistake order non-maintainable, cannot be merged with original ruling
- In Favour of Appellant
- Citation Number : TS-886-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: ‘Street lighting activity’ undertaken under ‘Energy Performance Contract’ entered with Municipal Corp., taxable at 18%, sets-aside AAR-ruling
- In Favour of Respondent
- Citation Number : TS-884-AAAR-2020-NT
High Court
HC: Dream11's 'online fantasy games' not ‘betting’; GST-authorities to adjudicate on ‘classification'
- In Favour of Respondent
- Citation Number : TS-883-HC(RAJ)-2020-NT
NAA
NAA: Directs Sub-way franchisee to include sales-data of World-Sandwich-Day, orders re-investigation
- In Favour of Not Available
- Citation Number : TS-882-NAA-2020-NT
High Court
HC: Copy of Madras HC order in Sutherland case, disallowing transition of Cesses into GST
- In Favour of Petitioner
- Citation Number : TS-878-HC(MAD)-2020-NT
Authority for Advance Ruling
AAR: Extends concessional 12% rate-benefit with respect to work undertaken by Siemen's sub-contractor for Chennai Metro Rail
- In Favour of Applicant
- Citation Number : TS-876-AAR-2020-NT