Rulings ( 7252 results )

Filters
NAA

NAA: No profiteering by tiles dealer where selling price reduced pursuant to tax rate reduction

  • In Favour of Respondent
  • Citation Number : TS-809-NAA-2018-NT
NAA

NAA: Finds no profiteering by Panasonic LED' supplier absent increase in tax rate

  • In Favour of Respondent
  • Citation Number : TS-807-NAA-2018-NT
NAA

NAA: No profiteering on supply of Koil Mattress where tax rate increased post-GST

  • In Favour of Respondent
  • Citation Number : TS-808-NAA-2018-NT
NAA

NAA: Holds HUL guilty of profiteering for not passing GST rate-cut benefit to consumers

  • In Favour of Complainant
  • Citation Number : TS-805-NAA-2018-NT
High Court

HC: Prohibits Revenue from recovering GST on premium for leasing land allotted for hospital

  • In Favour of Not Applicable
  • Citation Number : TS-804-HC(ALL)-2018-NT
High Court

HC: Modifies order, directs appellate authority to condone delay in pursuing appellate remedy

  • In Favour of Petitioner
  • Citation Number : TS-800-HC-2018(KER)-NT
High Court

HC: Admits writ challenging levy of GST on transfer of Re-development rights

  • In Favour of Not Applicable
  • Citation Number : TS-801-HC-2018(BOM)-NT
High Court

HC: Admits challenge, finds limit imposed u/s 39 over return rectification impermissible

  • In Favour of Not Applicable
  • Citation Number : TS-802-HC(DEL)-2018-NT
High Court

HC: Quashes seizure order noticing deliberate erroneous depiction of interception time on e-way bill

  • In Favour of Petitioner
  • Citation Number : TS-803-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes ‘composite supply’, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-798-AAR-2018-NT
Authority for Advance Ruling

AAR: Printing ‘Bible’ under specific orders of foreign customers, supplied through branch in India, not ‘export’

  • In Favour of Not Applicable
  • Citation Number : TS-797-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Construction of private railway siding for carriage of coal/oil fuel a "Composite Works Contract Supply"

  • In Favour of Not Applicable
  • Citation Number : TS-796-AAR-2018-NT
Authority for Advance Ruling

AAR: Dismisses application regarding credit eligibility of tax paid on cancellation of flat booked in pre-GST regime

  • In Favour of Not Applicable
  • Citation Number : TS-795-AAR-2018-NT
Authority for Advance Ruling

AAR: Workwear renting a transfer of right to use', said supply along with washing, repair, taxable as mixed supply'

  • In Favour of Not Applicable
  • Citation Number : TS-794-AAR(MAH)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, polished/processed limestone slabs classifiable under Chapter 6802 as Other calcareous stone

  • In Favour of Respondent
  • Citation Number : TS-788-AAAR(TEL)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Agricultural soil testing Minilabs' and Refilling Reagents' classifiable under HSN 9027, not HSN 8201

  • In Favour of Respondent
  • Citation Number : TS-786-AAAR(TEL)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Composite supply comprising shifting mineral sand taxable as ‘transportation by road’, liable to GST at 18%

  • In Favour of Respondent
  • Citation Number : TS-787-AAAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: Polypropylene Leno Bags (PP Leno Bags) classifiable under GST Tariff Heading 3923 29 90, not Chapter 63

  • In Favour of Respondent
  • Citation Number : TS-785-AAR(OD)-2018-NT
Authority for Advance Ruling

AAR: Seeds in dried/frozen form, not having germination quality, attract 5% GST

  • In Favour of Respondent
  • Citation Number : TS-779-AAR(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Allows direct despatch under bill-to-ship-to model involving 4 parties, rules on valuation of goods

  • In Favour of Applicant
  • Citation Number : TS-782-AAR(RAJ)-2018-NT