Rulings ( 7252 results )
Authority for Advance Ruling
AAR: Dismisses application filed by the recipient of supply in relation to imported agri-produce
- In Favour of Respondent
- Citation Number : TS-701-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: One-time concession fee for long-term lease granted by Goa Govt. undertaking, taxable under GST
- In Favour of Not Applicable
- Citation Number : TS-700-AAR-2018-NT
Authority for Advance Ruling
AAR: Composite ‘works contract’ for Govt. Department taxable at NIL till goods value does not exceed 25%
- In Favour of Not Applicable
- Citation Number : TS-699-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Additional discount passed from DCA to customer in nature of 'pure-agent', not 'supply'
- In Favour of Not Applicable
- Citation Number : TS-697-AAR-2018-NT
Authority for Advance Ruling
AAR: Classifies Roller chains and Silent chains used is engines under CTH 7315 liable to 18% GST
- In Favour of Not Applicable
- Citation Number : TS-698-AAR-2018-NT
Authority for Advance Ruling
AAR: No GST on sub-contract of services provided by Govt entity to Govt
- In Favour of Not Applicable
- Citation Number : TS-695-AAR(UTT)-2018-NT
Authority for Advance Ruling
AAR: Services from sweet shop cum restaurant ‘composite supply’, subject to GST @ 5%
- In Favour of Not Applicable
- Citation Number : TS-696-AAR(UTT)-2018-NT
Authority for Advance Ruling
AAR: Classifies 'Comprehensive maintenance contract' as 'composite supply', 'equipment supply & replacement' a 'mixed supply'
- In Favour of Not Applicable
- Citation Number : TS-694-AAR-2018-NT
High Court
HC: Allows assessee to make representation before Nodal Officer in terms of Grievance Redressal mechanism
- In Favour of Petitioner
- Citation Number : TS-692-HC(DEL)-2018-NT
High Court
HC: GST ushered to minimise manual interventions, Revenue's insistence to pay tax on detained goods through cash/DD untenable
- In Favour of Petitioner
- Citation Number : TS-693-HC(KER)-2018-NT
Authority for Advance Ruling
AAR: Transfer/Processing fees for ancillary services relating to Industrial plot lease taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-684-AAR-2018-NT
High Court
HC: Allows filing TRAN-1 grievance with Redressal Committee with liberty to approach HC absent action
- In Favour of Not Applicable
- Citation Number : TS-681-HC-2018(BOM)-NT
NAA
NAA: Holds McDonald's guilty of profiteering where base-price increased on eve of tax reduction
- In Favour of Complainant
- Citation Number : TS-680-NAA-2018-NT
NAA
NAA: Profiteering not established where base price reduction exceeds additional ITC available
- In Favour of Respondent
- Citation Number : TS-679-NAA-2018-NT
Authority for Advance Ruling
AAR: Frozen meat supplied to Indian army in HDPE bags absent information related to weight/quantity packed not unit container supply
- In Favour of Not Applicable
- Citation Number : TS-674-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Goods moved from a place located outside taxable territory and delivered outside taxable territory, an 'exempt supply'
- In Favour of Not Applicable
- Citation Number : TS-673-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Catering services to Industry/Corporate under B2B & B2C model, taxable at 5% under amended Notification No. 11/2017
- In Favour of Not Applicable
- Citation Number : TS-677-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Services of back-office administrative, accounting support & payroll-processing, to overseas client, not 'zero-rated' supply
- In Favour of Respondent
- Citation Number : TS-676-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Duty Free Import Authorisation (DFIA), different from Duty Credit Scrips, liable to GST
- In Favour of Not Applicable
- Citation Number : TS-671-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Lottery distributor/agent procuring tickets from other State Govt. liable to GST under Reverse Charge Mechanism (RCM)
- In Favour of Not Applicable
- Citation Number : TS-670-AAR-2018-NT