Rulings ( 7252 results )

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Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Services of back office administrative and accounting support services to overseas client taxable as ‘intermediary’

  • In Favour of Respondent
  • Citation Number : TS-261-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: IIM qualifies as educational institute', eligible for exemption for period Jan-Dec 2018

  • In Favour of Respondent
  • Citation Number : TS-947-AAAR-2018-NT
Authority for Advance Ruling

AAR: Works contract undertaken for Nuclear Fuel Complex, a Govt. entity, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-255-AAR-2019-NT
Authority for Advance Ruling

AAR: Activity of O&M of Fluoride Control Project constitutes ‘Works Contract’, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-256-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Transfer of business as 'going concern' exempt from GST; Relies on internationally accepted HMRC guidelines

  • In Favour of Applicant
  • Citation Number : TS-259-AAR(UTT)-2019-NT
Authority for Advance Ruling

AAR: ‘Dead rent’ payable to Govt. towards transfer of mineral rights, taxable at 18% under RCM

  • In Favour of Respondent
  • Citation Number : TS-257-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: No GST on commission agent' for sourcing agri-produce for NAFED

  • In Favour of Applicant
  • Citation Number : TS-258-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: 'Royalty' for mining lease & 'Contribution to Trusts' liable to GST under Reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-260-AAR(CHAT)-2019-NT
Authority for Advance Ruling

AAR: Classifies ‘Natural Calcite Powder’ under HSN 25309030 attracting 5% GST Rate

  • In Favour of Applicant
  • Citation Number : TS-251-AAR-2019-NT
Authority for Advance Ruling

AAR: Pure Services received by local authority attract Nil Rate, No TDS

  • In Favour of Not Applicable
  • Citation Number : TS-254-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Diesel supplied by recipient includible in total freight cost for discharging GST

  • In Favour of Respondent
  • Citation Number : TS-253-AAR-2019-NT
Authority for Advance Ruling

AAR: Hostel accommodation service by charitable trust charging below Rs. 1000 per day, exempt

  • In Favour of Applicant
  • Citation Number : TS-252-AAR(CHAT)-2019-NT
High Court

HC: Interest payable on total tax liability including ITC, rejects reliance on Council's recommendation

  • In Favour of Respondent
  • Citation Number : TS-248-HC-2019(TELandAP)-NT
NAA

NAA: Upholds profiteering against 'snacks-supplier' for charging GST despite foregoing 'brand-name' rights

  • In Favour of Complainant
  • Citation Number : TS-246-NAA-2019-NT
High Court

HC: Disposes writ, sets aside demand where return could not be revised owing to design limitations

  • In Favour of Petitioner
  • Citation Number : TS-236-HC(DEL)-2019-NT
High Court

HC: Dismisses writ appeal; Upholds penalty u/s 129 on transporter for incomplete e-way bill (Part-B)

  • In Favour of Respondent
  • Citation Number : TS-235-HC(KER)-2019-NT
High Court

HC: Refuses to grant bail in case involving bogus firm creation for tax evasion

  • In Favour of Respondent
  • Citation Number : TS-234-HC(MP)-2019-NT
Authority for Advance Ruling

AAR: Refuses to give ruling absent possibility of supply of goods/services by applicant

  • In Favour of Respondent
  • Citation Number : TS-228-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Rejects application on ground of non-deposit of entire fees for filing application

  • In Favour of Respondent
  • Citation Number : TS-231-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Returnable interest free security deposit, not ‘Consideration’; GST not leviable

  • In Favour of Applicant
  • Citation Number : TS-945-AAR(MAH)-2018-NT