Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: Education/Training provided through co-operative training centres/district co-operative boards, not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-672-AAR-2018-NT
Authority for Advance Ruling

AAR: Testing services performed in respect of prototype supplied by overseas entity, not 'zero-rated' supply

  • In Favour of Not Applicable
  • Citation Number : TS-669-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Penal interest' collected for default in EMI re-payment, constitutes a 'supply', liable to GST

  • In Favour of Respondent
  • Citation Number : TS-668-AAR(MAH)-2018-NT
High Court

HC: Orders release of goods seized for mere-typographical error in e-way bill

  • In Favour of Petitioner
  • Citation Number : TS-666-HC-2018(KER)-NT
High Court

HC: Quashes 'seizure' order where provision requiring possession of Transaction Declaration Form (TDF) rescinded

  • In Favour of Petitioner
  • Citation Number : TS-664-HC-2018(ALL)-NT
High Court

HC: Holds seizure 'illegal' where Notifications making e-way bill system/Rules effective 'rescinded'

  • In Favour of Petitioner
  • Citation Number : TS-663-HC(ALL)-2018-NT
High Court

HC: Directs hand-over of premises sealed for over a month, sealing cannot assume 'indefinite' life

  • In Favour of Petitioner
  • Citation Number : TS-665-HC(DEL)-2018-NT
High Court

HC: Allows adjustment of tax paid under 'SGST' to 'IGST', directs detained goods' release

  • In Favour of Petitioner
  • Citation Number : TS-662-HC(KER)-2018-NT
High Court

HC: Allows interim custody of seized motor-car transported without e-way bill, holds Section 129 compliance 'mandatory'

  • In Favour of Petitioner
  • Citation Number : TS-661-HC(KER)-2018-NT
Authority for Advance Ruling

AAR: ICT project implementation by corporate entity a 'composite supply', ineligible for exemption

  • In Favour of Respondent
  • Citation Number : TS-652-AAR-2018-NT
Authority for Advance Ruling

AAR: Polypropylene Leno bag' made from Polypropylene fabric classifiable under HSN 63053300

  • In Favour of Not Applicable
  • Citation Number : TS-656-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement, exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-658-AAR-2018-NT
Authority for Advance Ruling

AAR: Air-cooled condenser (ACC), being part of Waste to Energy plant, taxable at 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-655-AAR-2018-NT
Authority for Advance Ruling

AAR: Custom milling of paddy, transportation, packing, a 'composite supply', taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-657-AAR(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Outward supplies to foreign-run merchant vessels constitutes 'exports', treated as 'zero-rated' supplies

  • In Favour of Not Applicable
  • Citation Number : TS-654-AAR-2018-NT
Authority for Advance Ruling

AAR: Amortized cost of tool re-supplied FOC by recipient includible for computation of value of component supply

  • In Favour of Not Applicable
  • Citation Number : TS-651-AAR-2018-NT
Authority for Advance Ruling

AAR: IIMs long duration post-graduate diploma/degree-granting programmes not exempt under 'generic entry'

  • In Favour of Not Applicable
  • Citation Number : TS-653-AAR-2018-NT
Authority for Advance Ruling

AAR: No mandatory registration for biri manufacturer having turnover below threshold limit

  • In Favour of Not Applicable
  • Citation Number : TS-650-AAR(AP)-2018-NT
Authority for Advance Ruling

AAR: IIM Calcutta qualifies as education institutes', eligible for exemption given under Entry 66(a)

  • In Favour of Applicant
  • Citation Number : TS-649-AAR-2018-NT
Authority for Advance Ruling

AAR: Disallows credits on vehicles used as mobile cotton labs for testing cotton quality

  • In Favour of Not Applicable
  • Citation Number : TS-647-AAR(AP)-2018-NT