Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: Works contract service to Inland Waterways Authority of India, not eligible for concession, taxable at taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-5-AAR-2019-NT
Authority for Advance Ruling

AAR: Lease rentals paid during pre-operative period constitute ‘supply’ for immovable property construction, denies ITC

  • In Favour of Respondent
  • Citation Number : TS-3-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Evacuated Tube Collector' not Solar Power based device or part thereof, denies concessional rate

  • In Favour of Respondent
  • Citation Number : TS-838-AAR-2018-NT
High Court

HC: Criticizes Revenue's drastic coercive approach, quashes bank a/c attachment & seizure absent proceedings initiation

  • In Favour of Not Applicable
  • Citation Number : TS-836-HC-2018(GUJ)-NT
Authority for Advance Ruling

AAR: Refutes giving any ruling due to insufficient information and generic nature of query

  • In Favour of Not Applicable
  • Citation Number : TS-834-AAR-2018-NT
Authority for Advance Ruling

AAR: Denies concessional rate benefit for works contract finding no nexus with power generation work

  • In Favour of Not Applicable
  • Citation Number : TS-833-AAR-2018-NT
Authority for Advance Ruling

AAR: Applies HC/AAAR ratio, upholds PP Woven Bags/sacks classification under chapter 39

  • In Favour of Not Applicable
  • Citation Number : TS-829-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Mouth Freshener’ classifiable under Chapter Heading 2106, liable to 18% GST

  • In Favour of Respondent
  • Citation Number : TS-830-AAR-2018-NT
Authority for Advance Ruling

AAR: Projects under Government schemes carried out for business purpose constitutes “works contract”, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-832-AAR-2018-NT
Authority for Advance Ruling

AAR: Delayed payment surcharge' not a 'separate service', taxable basis 'initial supply' nature

  • In Favour of Applicant
  • Citation Number : TS-831-AAR-2018-NT
NAA

NAA: Grants relief to Maruti Suzuki, finds no profiteering absent reduction in tax rate

  • In Favour of Respondent
  • Citation Number : TS-1-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds GST on 'trade & commerce' activities of charitable trust; Distinguishes Sai-Publication ruling

  • In Favour of Respondent
  • Citation Number : TS-821-AAAR-2018-NT
NAA

NAA: Dismisses application, finds no profiteering either post GST implementation or rate reduction

  • In Favour of Respondent
  • Citation Number : TS-817-NAA-2018-NT
NAA

NAA: Dismisses application, absent base-price increase finds no profiteering by ‘Speaker’ supplier

  • In Favour of Respondent
  • Citation Number : TS-818-NAA-2018-NT
NAA

NAA: Increase in base-price due to discount reduction does not amount to profiteering

  • In Favour of Respondent
  • Citation Number : TS-819-NAA-2018-NT
NAA

NAA: Upholds profiteering by L'oreal distributor, directs investigation for subsequent period

  • In Favour of Complainant
  • Citation Number : TS-815-NAA-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Employees service in corporate office to distinct units constitutes' supply'

  • In Favour of Respondent
  • Citation Number : TS-814-AAAR(KAR)-2018-NT
NAA

NAA: Finds no profiteering on supply where tax rate increased post-GST

  • In Favour of Respondent
  • Citation Number : TS-816-NAA-2018-NT
High Court

HC: HC directs High-Level Committee constitution to consider granting relief upon Entertainment tax abolition

  • In Favour of Not Applicable
  • Citation Number : TS-969-HC(BOM)-2018-NT
NAA

NAA: Finds no profiteering absent reduction in tax rate & increase in base price of readymade garments

  • In Favour of Respondent
  • Citation Number : TS-806-NAA-2018-NT