Rulings ( 7252 results )

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Appellate Authority for Advance Ruling

AAAR: Upholds AAR, No exemption on mechanized cleaning of agricultural produce at a plant

  • In Favour of Respondent
  • Citation Number : TS-928-AAAR(RAJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, EPC contract for 'solar power plant', taxable as 'Works Contract' at 18%

  • In Favour of Respondent
  • Citation Number : TS-927-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, delayed payment charges for electricity supply, exempt, however, 'cheque dishonour' charges, taxable

  • In Favour of Appellant
  • Citation Number : TS-930-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, classifies product 'Marigold Butterfly Bridal with watch' under HSN 9101 covering watches

  • In Favour of Respondent
  • Citation Number : TS-126-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, supply of spiritual products like books, CDs and DVDs by charitable trusts, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-924-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, AIS, NAVTEX and SART, being essential equipments for ship, eligible for concessional GST rate

  • In Favour of Appellant
  • Citation Number : TS-124-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Confirms taxability of hospitality services from SEZ’s non-processing zone to clients outside SEZ

  • In Favour of Respondent
  • Citation Number : TS-125-AAAR(GUJ)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, denies exemption on activity for child development using Abacus

  • In Favour of Respondent
  • Citation Number : TS-127-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Member differ on taxability of interest charged by Del Credere Agent towards loan to buyers

  • In Favour of Both
  • Citation Number : TS-920-AAAR(GUJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR order, supply under ICT project implementation exempt being service under training program to Govt.

  • In Favour of Appellant
  • Citation Number : TS-123-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Rejects AAR ruling on ground of maintainability, where transaction not a ‘proposed’ one on application date

  • In Favour of Appellant
  • Citation Number : TS-919-AAAR(RAJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering

  • In Favour of Respondent
  • Citation Number : TS-921-AAAR(GUJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Reverses AAR, Exempts 'Annuity' received during O&M phase, rules on credit exigibility during construction and O&M phase

  • In Favour of Appellant
  • Citation Number : TS-122-AAAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Rejects the application w.r.t. taxability Merchant Discount Rate (MDR) received by issuing bank

  • In Favour of Respondent
  • Citation Number : TS-121-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Rejects application made by recipient of service of lease circuit facility

  • In Favour of Respondent
  • Citation Number : TS-120-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: No element of ‘supply’ in Contract manufacturing of IMFL by CBUs for Brand Owners

  • In Favour of Applicant
  • Citation Number : TS-918-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Dismisses appeal, free medical instrument supplied with other goods to hospitals, taxable as 'composite supply'

  • In Favour of Respondent
  • Citation Number : TS-917-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, disallows transitional credit on computers, laptops to retail financial service provider

  • In Favour of Respondent
  • Citation Number : TS-915-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Medicines supplied to out-patients not being composite to health care service, taxable

  • In Favour of Respondent
  • Citation Number : TS-916-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Reverses AAR, IIMs long duration post graduate programs exempt w.e.f. January 31, 2018

  • In Favour of Appellant
  • Citation Number : TS-117-AAAR-2019-NT