Rulings ( 7252 results )
Authority for Advance Ruling
AAR: Refuses to admit Application dealing with allowability of transitional relief
- In Favour of Respondent
- Citation Number : TS-643-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Rules on classification of tobacco leaves, applies 5% rates for most transactions
- In Favour of Not Applicable
- Citation Number : TS-645-AAR-2018-NT
Authority for Advance Ruling
AAR: Eucalyptus / Subabul wood de-barked pulpwood in cut size liable to 2.5% CGST and SGST
- In Favour of Not Applicable
- Citation Number : TS-644-AAR-2018-NT
Authority for Advance Ruling
AAR: Springs and leaves for springs of iron and steel liable to 9% CGST & APGST under HSN 7320
- In Favour of Not Applicable
- Citation Number : TS-642-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Goods intended to be supplied to 'Public Funded Research Institution' not eligible for concessional rate
- In Favour of Not Applicable
- Citation Number : TS-646-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Refuses to consider civil structure as plant & machinery structural support; Denies input tax credit
- In Favour of Not Applicable
- Citation Number : TS-641-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Upholds 18% GST on Job-work on imported goods; Service tax exemption inapplicable
- In Favour of Not Applicable
- Citation Number : TS-638-AAR-2018-NT
Authority for Advance Ruling
AAR: Transaction fee collected as custodian for ITE&C Dept. not subject to GST
- In Favour of Not Applicable
- Citation Number : TS-640-AAR-2018-NT
Authority for Advance Ruling
AAR: Oil used in poultry feed liable to 5% GST under HSN 1518
- In Favour of Not Applicable
- Citation Number : TS-639-AAR-2018-NT
Authority for Advance Ruling
AAR: Amaravathi Metro Rail, a Govt. entity', exempts consultancy services as falling within 'Municipality' functions
- In Favour of Not Applicable
- Citation Number : TS-637-AAR-2018-NT
Authority for Advance Ruling
AAR: Reimbursement of security agency's toll expenses by client Banks included in value of supply
- In Favour of Not Applicable
- Citation Number : TS-636-AAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Representational rights to CBUs for beer manufacture, 'supply', as permitting IPR-use; Departs from AAR
- In Favour of Not Applicable
- Citation Number : TS-635-AAAR-2018-NT
Authority for Advance Ruling
AAR: Severed rubber trees / wood constitute goods, taxable at 18 under HSN Code 4403
- In Favour of Respondent
- Citation Number : TS-112-AAR-2018-NT
Authority for Advance Ruling
AAR: Compensation from developer for alternate accommodation, delayed handover of possession, liable to GST
- In Favour of Respondent
- Citation Number : TS-631-AAR-2018-NT
Authority for Advance Ruling
AAR: Rejects application relating to issue of refund of tax paid by casual taxable person (CTP)
- In Favour of Not Applicable
- Citation Number : TS-630-AAR-2018-NT
Authority for Advance Ruling
AAR: Fishing vessels parts classifiable under HSN 8902; No GST on warranty replacements
- In Favour of Not Applicable
- Citation Number : TS-629-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: ’Parota’ different than ‘Bread’, classifiable under residuary Heading 2106, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-625-AAR-2018-NT
Authority for Advance Ruling
AAR: Medicines, consumables, etc. supplied to 'in-patients' a 'composite' health-care supply, however, supply to 'out-patients' taxable
- In Favour of Not Applicable
- Citation Number : TS-628-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Lease rent paid on land used for agricultural purpose exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-626-AAR-2018-NT
Authority for Advance Ruling
AAR: Medicines, consumables, etc. supplied to ‘in-patients’ a ‘composite’ health-care supply, however, supply to ‘out-patients’ taxable
- In Favour of Not Applicable
- Citation Number : TS-627-AAR(KER)-2018-NT