Rulings ( 7240 results )
Authority for Advance Ruling
AAR: Interest/penalty charged by Chit Fund for delayed payments by members constitutes 'supply', taxable at 12%
- In Favour of Not Available
- Citation Number : TS-508-AAR(AP)-2020-NT
Authority for Advance Ruling
AAR: 18% GST payable under RCM on lease agreement entered with Rail Land Development Authority
- In Favour of Respondent
- Citation Number : TS-509-AAR-2020-NT
Authority for Advance Ruling
AAR: Fixing of air conditioner for a client on behalf of third party outside State an ‘inter-state’ supply
- In Favour of Applicant
- Citation Number : TS-505-AAR-2020-NT
Authority for Advance Ruling
AAR: 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST
- In Favour of Respondent
- Citation Number : TS-504-AAR(GOA)-2020-NT
NAA
NAA: Directs re-investigation against supplier of “Kiwi Shoe Polish”, DGAP to revisit profiteering-computation methodology
- In Favour of Not Available
- Citation Number : TS-502-NAA-2020-NT
NAA
NAA: Multiplex-operator held guilty of profiteering for not passing rate-reduction benefit on movie-ticket sale
- In Favour of Complainant
- Citation Number : TS-501-NAA-2020-NT
NAA
NAA: Directs Realtor to pass 'incremental ITC benefit'; Advises investigation team to be 'careful'
- In Favour of Complainant
- Citation Number : TS-499-NAA-2020-NT
Authority for Advance Ruling
AAR: Rejects application as advance ruling sought for proposed product not yet manufactured
- In Favour of Respondent
- Citation Number : TS-496-AAR(MAH)-2020-NT
Authority for Advance Ruling
AAR: ‘Mapping services’ rendered to Municipal Corporation to aid in town/urban planning, exempt from GST
- In Favour of Applicant
- Citation Number : TS-498-AAR-2020-NT
Authority for Advance Ruling
AAR: 'Villa' given on rent to be treated as 'single indivisible unit' for determining rate of GST as applicable
- In Favour of Respondent
- Citation Number : TS-497-AAR(MAH)-2020-NT
Authority for Advance Ruling
AAR: Rejects application seeking ruling on GST applicability on works undertaken & completed before GST regime
- In Favour of Respondent
- Citation Number : TS-493-AAR-2020-NT
Authority for Advance Ruling
AAR: Manufacturer’s application on proportionate ITC reversal requirement by its dealer, non-maintainable
- In Favour of Respondent
- Citation Number : TS-492-AAR(MAH)-2020-NT
Authority for Advance Ruling
AAR: ‘Pre-Mix Popcorn’ maize packed with edible oil & salt, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-491-AAR-2020-NT
Authority for Advance Ruling
AAR: ‘Mutuality’ principle inapplicable to supply by Co-operative Housing Society to its members
- In Favour of Respondent
- Citation Number : TS-490-AAR-2020-NT
High Court
HC: Rejects request for presence of an Advocate during search & seizure proceedings
- In Favour of Respondent
- Citation Number : TS-487-HC-2020(MP)-NT
High Court
HC: Right to recover unpaid rent to be determined as per clauses in agreement, dismisses writ
- In Favour of Respondent
- Citation Number : TS-486-HC(DEL)-2020-NT
High Court
HC: Rejects writ challenging the validity of Rule 142(1) (a) contemplating issuance of summary notice
- In Favour of Respondent
- Citation Number : TS-485-HC(GUJ)-2020-NT
High Court
HC: Rejects bail application of GST offender involved in fraudulent ITC availment of Rs. 11 crores
- In Favour of Respondent
- Citation Number : TS-484-HC(RAJ)-2020-NT
High Court
HC: Directs DGGI to conclude investigation finding prima-facie case of wrongful ITC availment
- In Favour of Not Applicable
- Citation Number : TS-483-HC(DEL)-2020-NT
High Court
HC: Hardcastle withdraws writ, NAA to decide all issues comprehensively
- In Favour of Respondent
- Citation Number : TS-478-HC(DEL)-2020-NT