Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: Ice-cream sold in packs and scoops from retail outlets, taxable as supply of ‘goods’

  • In Favour of Not Applicable
  • Citation Number : TS-229-AAR-2019-NT
High Court

HC: Frowns at petitioner's non-disclosure of material facts, dismisses petition with cost

  • In Favour of Respondent
  • Citation Number : TS-227-HC(DEL)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Membership Fees charged under Inner Wheel Club's affiliation, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-943-AAAR-2018-NT
Authority for Advance Ruling

AAR: Tax exemption on RCM without Rs 5,000 per day ceiling not available from July 01, 2017

  • In Favour of Not Applicable
  • Citation Number : TS-942-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: 'Geared Motors' classifiable under HSN 8501 as 'electric motors', not under HSN 8483

  • In Favour of Not Applicable
  • Citation Number : TS-940-AAR-2018-NT
NAA

NAA: Finds no profiteering by Vetrified Tiles' supplier where base price remained same post rate reduction

  • In Favour of Respondent
  • Citation Number : TS-221-NAA-2019-NT
NAA

NAA: Dismisses profiteering allegation against ‘Gypsum Board’ supplier where tax-rate increased post GST

  • In Favour of Respondent
  • Citation Number : TS-220-NAA-2019-NT
Authority for Advance Ruling

AAR: Electricity/water charges ancillary to 'Theatre renting', does not constitute 'reimbursements'

  • In Favour of Not Applicable
  • Citation Number : TS-941-AAR(MAH)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Classifies ‘Agricultural Seedling trays’ under CTH 39269099, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-211-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, ‘Turbine Generator Set’ supplied for use in ‘waste to energy’ project taxable at 5%

  • In Favour of Appellant
  • Citation Number : TS-218-AAAR-2019-NT
High Court

HC: Permits petitioner to file an appeal u/s 107 against order imposing IGST & penalty

  • In Favour of Not Applicable
  • Citation Number : TS-217-HC-2019(P and H)-NT
High Court

HC: Directs Petitioner before Nodal Officer to consider TRAN 1 revision request

  • In Favour of Petitioner
  • Citation Number : TS-216-HC(KAR)-2019-NT
High Court

HC: Directs petitioner to file TRAN-1 filed by March 31, 2019, approach Nodal Officer

  • In Favour of Petitioner
  • Citation Number : TS-215-HC-2019(KAR)-NT
High Court

HC: Quashes detention absent mention of reasons in order for seizure of vehicle/goods

  • In Favour of Petitioner
  • Citation Number : TS-214-HC(MAD)-2019-NT
Authority for Advance Ruling

AAR: Health Care Services provided by applicant, not qualifying as Clinical Establishment, taxable

  • In Favour of Respondent
  • Citation Number : TS-210-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: ITC available on passenger vehicles further supplied on lease rent, both pre & post Section 17 amendment

  • In Favour of Applicant
  • Citation Number : TS-209-AAR-2019-NT
Authority for Advance Ruling

AAR: Classifies polypropylene mats under Chapter 46, taxable at 5% post Jan 25, 2018

  • In Favour of Not Applicable
  • Citation Number : TS-197-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Green Peppercorns plucked fresh from the vines' falls under Chapter 7, not taxable

  • In Favour of Applicant
  • Citation Number : TS-202-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Sun-cured tobacco leaves merits classification under HSN 2401, taxable at 5%

  • In Favour of Applicant
  • Citation Number : TS-196-AAR-2019-NT
Authority for Advance Ruling

AAR: Allows Compensation Cess credit on Motor Vehicles used for rental business subject to monthly reversals

  • In Favour of Not Available
  • Citation Number : TS-199-AAR-2019-NT