Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: Denies ITC of GST charged by contractor for hiring of buses/cars for transportation of employees

  • In Favour of Respondent
  • Citation Number : TS-888-AAR-2018-NT
Authority for Advance Ruling

AAR: Immovable property leasing, agricultural produce related support services, a ‘mixed supply’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-894-AAR-2018-NT
Authority for Advance Ruling

AAR: Mining services of ‘Boulders’ from Govt. classifiable under heading 9973, taxable at 5% under reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-887-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: ITC can be availed only on receipt of goods, however, liability to pay tax arises basis ‘time of supply’

  • In Favour of Not Applicable
  • Citation Number : TS-890-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Pollution control devices treated for use in waste to energy plants, classifiable under Chapter 8421, taxable at 2.5%

  • In Favour of Not Applicable
  • Citation Number : TS-891-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Merger of firm with Company' not 'Supply', un-utilized ITC balance transferrable

  • In Favour of Not Applicable
  • Citation Number : TS-886-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction

  • In Favour of Respondent
  • Citation Number : TS-892-AAAR(HAR)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, fee retained towards forfeited loyalty reward points not 'actionable claim', taxable as ‘service’

  • In Favour of Respondent
  • Citation Number : TS-893-AAAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Supply, design, installation and O & M work of water pumping systems for Govt. dept. taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-59-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Denies ITC of Central Tax paid w.r.t. accommodation services availed outside State

  • In Favour of Not Applicable
  • Citation Number : TS-56-AAR-2019-NT
Authority for Advance Ruling

AAR: Refuses to provide ruling on matter pertaining to past period

  • In Favour of Not Applicable
  • Citation Number : TS-57-AAR-2019-NT
Authority for Advance Ruling

AAR: Place of provision of transport service construable as ‘place of business’, requiring registration

  • In Favour of Not Applicable
  • Citation Number : TS-55-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Preparation/Serving food to children under Govt. sponsored mid-day/Anganwadi meal program, constitutes ‘supply’

  • In Favour of Not Applicable
  • Citation Number : TS-54-AAR-2019-NT
High Court

HC: Denies bail to assessee arrested for bogus invoicing involving Rs. 80 crore tax evasion

  • In Favour of Respondent
  • Citation Number : TS-885-HC(P&H)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, PP Leno Bags classifiable under Chapter 39 and not 63

  • In Favour of Appellant
  • Citation Number : TS-51-AAAR(WB)-2019-NT
High Court

HC: Disposes writ, directs competent authority to notify Appellate Forum

  • In Favour of Petitioner
  • Citation Number : TS-883-HC(HP)-2018-NT
High Court

HC: Allows release of goods detained for non-updation of e-way bill (Part B) against one-time payment

  • In Favour of Petitioner
  • Citation Number : TS-45-HC-2019(MAD)-NT
High Court

HC: Dismisses successive writ challenging seizure order when goods already released under earlier order

  • In Favour of Respondent
  • Citation Number : TS-882-HC-2018(ALL)-NT
High Court

HC: Directs Nodal officer to consider petitioner's representation to correct GST TRAN-1 filing error

  • In Favour of Petitioner
  • Citation Number : TS-44-HC-2019(KAR)-NT
High Court

HC: Upholds Session Court's bail application dismissal where Petitioner attempted to intimidate witnesses in fraudulent ITC case

  • In Favour of Respondent
  • Citation Number : TS-881-HC(DEL)-2018-NT