Rulings ( 7252 results )

Filters
Authority for Advance Ruling

AAR: Service of providing non-air conditioned motor vehicles on hire to Indian Army not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-780-AAR-2018-NT
Authority for Advance Ruling

AAR: Rejects Application for advance ruling not filed in conformity with GST Act/Rules

  • In Favour of Not Applicable
  • Citation Number : TS-778-AAR(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Allows full input tax credit (ITC) of IGST payable under 'bill-to-ship-to' model

  • In Favour of Not Applicable
  • Citation Number : TS-784-AAR-2018-NT
Authority for Advance Ruling

AAR: Foods supplied in canteens of office, factory etc., taxable @5%, supply thereof with ‘transportation’ taxable @ 18% as ‘Composite Supply

  • In Favour of Not Applicable
  • Citation Number : TS-781-AAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: Providing energy efficient street lighting services including OM of infrastructure, not 'pure service', taxable as 'works contract'

  • In Favour of Not Applicable
  • Citation Number : TS-783-AAR(OD)-2018-NT
NAA

NAA: Dismisses application, finds no case of profiteering absent change in tax-rate and increase in base-price

  • In Favour of Respondent
  • Citation Number : TS-773-NAA-2018-NT
NAA

NAA: No profiteering by auto-dealer post-GST where base price reduced to accommodate ITC benefit

  • In Favour of Respondent
  • Citation Number : TS-774-NAA-2018-NT
High Court

HC: Detention untenable for mere mention of wrong value in E-way bill where IGST paid correctly

  • In Favour of Petitioner
  • Citation Number : TS-771-HC(KER)-2018-NT
High Court

HC: Disposes writ, orders Revenue to consider plea for goods release considering Petitioner's submissions

  • In Favour of Petitioner
  • Citation Number : TS-770-HC(KER)-2018-NT
High Court

HC: Quashes detention u/s 129(1) absent violation of provision of Act/Rules and dispute regarding consignee's identity

  • In Favour of Petitioner
  • Citation Number : TS-769-HC(ALL)-2018-NT
High Court

HC: Quashes seizure order re-iterating non-requirement of E-way bill upto March 31, 2018

  • In Favour of Petitioner
  • Citation Number : TS-768-HC(ALL)-2018-NT
High Court

HC: Bombay HC's relief to McDonald's, grants partial stay against NAA order

  • In Favour of Not Applicable
  • Citation Number : TS-767-HC-2018(BOM)-NT
Authority for Advance Ruling

AAR: ‘Cost’ paid for contract manufacturing 'beer' not taxable, however, ‘fixed cost’ paid in lieu of job-work services taxable

  • In Favour of Respondent
  • Citation Number : TS-763-AAR-2018-NT
Authority for Advance Ruling

AAR: Consultancy services to Municipal Corporation w.r.t. upcoming project of development/establishment of textile museum liable to GST

  • In Favour of Respondent
  • Citation Number : TS-759-AAR-2018-NT
Authority for Advance Ruling

AAR: Marketing and distribution services to overseas parent not 'export', liable to GST

  • In Favour of Respondent
  • Citation Number : TS-762-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Activity of Mechanical, Electrical & Plumbing works (MEP), constitutes a composite 'Works contract' service

  • In Favour of Not Applicable
  • Citation Number : TS-985-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Only Items essential for warship/ submarine's existence, qualify as 'parts', subject to 5% GST

  • In Favour of Both
  • Citation Number : TS-761-AAR-2018-NT
Authority for Advance Ruling

AAR: Rules in applicant's favour, reimbursement of salary on behalf of foreign entity, not liable to GST

  • In Favour of Applicant
  • Citation Number : TS-764-AAR-2018-NT
Authority for Advance Ruling

AAR: Amortization cost of tools received FOC from customer not includible in value of finished goods manufactured

  • In Favour of Applicant
  • Citation Number : TS-766-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Transfer of capital goods from one job-worker to another under GST regime, constitutes supply

  • In Favour of Respondent
  • Citation Number : TS-760-AAR-2018-NT