Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: Outsourcing portion of manufacturing process, constitutes ‘Job work Services’, taxable @ 5%

  • In Favour of Not Applicable
  • Citation Number : TS-204-AAR-2019-NT
Authority for Advance Ruling

AAR: Management Consultancy Services' rendered to overseas client, falls under SAC code 998311

  • In Favour of Not Applicable
  • Citation Number : TS-195-AAR-2019-NT
Authority for Advance Ruling

AAR: Goods supplied FOC by distributors as part of CSR under applicant’s instructions to KSEB, ‘creditable’

  • In Favour of Applicant
  • Citation Number : TS-200-AAR-2019-NT
Authority for Advance Ruling

AAR: Tour packages provided to guests by way of separate invoices to be taxed separately

  • In Favour of Not Applicable
  • Citation Number : TS-203-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Bus Body Building on chassis supplied by customer on ‘job work’ basis, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-201-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Classifies PVC Tufted Coir Mats & Matting’ under HSN 57039090, taxable @ 12%

  • In Favour of Not Applicable
  • Citation Number : TS-205-AAR-2019-NT
Authority for Advance Ruling

AAR: Marine Diesel Engines and Gear Boxes, supplied as parts of specified goods, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-194-AAR-2019-NT
Authority for Advance Ruling

AAR: Execution of 'Livelihood for Artists and Local Art Hubs' as an administrative agency, exempt

  • In Favour of Applicant
  • Citation Number : TS-193-AAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Denies exemption to NSDC approved training program unrelated to National Skill Development Program

  • In Favour of Respondent
  • Citation Number : TS-190-AAAR-2019-NT
High Court

HC: Directs interim release of goods detained noticing Section 129 non-compliance while issuing SCN

  • In Favour of Petitioner
  • Citation Number : TS-191-HC(GUJ)-2019-NT
High Court

HC: Follows Bombay HC, directs consideration of second revision in TRAN 1

  • In Favour of Petitioner
  • Citation Number : TS-208-HC(KAR)-2019-NT
Authority for Advance Ruling

AAR: Rules on tax rate applicable to various services offered to members of club

  • In Favour of Not Applicable
  • Citation Number : TS-186-AAR-2019-NT
Authority for Advance Ruling

AAR: AAR : Inputs for Section 143(1) includes 'intermediate goods', return of galvanised goods from job-worker not ‘supply’

  • In Favour of Applicant
  • Citation Number : TS-185-AAR(WB)-2019-NT
NAA

NAA: Upholds profiteering allegation against developer for not passing additional ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-187-NAA-2019-NT
Authority for Advance Ruling

AAR: 'Hostel accommodation' provided by trusts to students, not charitable activity, hence taxable

  • In Favour of Respondent
  • Citation Number : TS-939-AAR-2018-NT
Authority for Advance Ruling

AAR: Polypropylene Mats classifiable under heading 4601; Relies on Supreme Industries CESTAT ruling

  • In Favour of Not Applicable
  • Citation Number : TS-938-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR; Allows 12% rate to sub-contractor providing works contract service pertaining to Railways

  • In Favour of Respondent
  • Citation Number : TS-184-AAAR-2019-NT
Authority for Advance Ruling

AAR: Classifies product ‘Anaerobic Microbial Inoculums (AMI)’ under heading 3101, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-181-AAR(UTT)-2019-NT
Authority for Advance Ruling

AAR: Dietary/health supplements manufactured without drug licence not ‘medicaments’, classifiable as 'other food preparations'

  • In Favour of Not Applicable
  • Citation Number : TS-178-AAR-2019-NT
Authority for Advance Ruling

AAR: Repair and Servicing of Transformers owned by another person, not a ‘job work’, but service of ‘repairs’

  • In Favour of Applicant
  • Citation Number : TS-179-AAR-2019-NT