Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: 'Right-to-use' minerals including exploration and evaluation, taxable at 5% under reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-618-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Denies concessional rate on composite 'work' executed under various Govt. schemes for 'business purpose'

  • In Favour of Respondent
  • Citation Number : TS-616-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Miltry Malai Mithai’/ ‘Rabdi’ taxable at 5% as 'Sweetmeat', however, no refund of tax paid available

  • In Favour of Not Applicable
  • Citation Number : TS-615-AAR-2018-NT
NAA

NAA: Dismisses application, No case of profiteering maintainable absent cogent and reliance evidence

  • In Favour of Respondent
  • Citation Number : TS-613-NAA-2018-NT
NAA

NAA: Dismisses application absent furnishing requisite documents for investigating non-passing of rate-reduction benefit

  • In Favour of Respondent
  • Citation Number : TS-614-NAA-2018-NT
High Court

HC: Dismisses writ, Directs representation before Adjudication Authority for interest on delayed refund

  • In Favour of Respondent
  • Citation Number : TS-612-HC-2018(BOM)-NT
High Court

HC: Refers own decision, Disposes writ seeking extension of time for TRAN-1 revision

  • In Favour of Petitioner
  • Citation Number : TS-610-HC-2018(KAR)-NT
High Court

HC: Disposes writ, directs TRAN 1 amendment/rectification subject to CBICs verification

  • In Favour of Petitioner
  • Citation Number : TS-611-HC-2018(BOM)-NT
Appellate Authority for Advance Ruling

AAAR: Marine Consultancy Service' to 'Foreign Ship Owner' constitutes a composite 'intermediary service'

  • In Favour of Not Applicable
  • Citation Number : TS-608-AAAR-2018-NT
High Court

HC: Disallowing transitional credit on capital-goods 'in-transit' on GST Implementation date not discriminative/arbitrary

  • In Favour of Respondent
  • Citation Number : TS-609-HC(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Inputs transported to job-worker and goods received after processing, not 'taxable supply'

  • In Favour of Not Applicable
  • Citation Number : TS-607-AAR-2018-NT
Authority for Advance Ruling

AAR: 'Inputs' conversion into 'industrial gases' for Principal, constitutes 'job-work', taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-605-AAR-2018-NT
High Court

HC: Issues Notice in writ filed by works contractor pertaining to contract value payable post GST

  • In Favour of Applicant
  • Citation Number : TS-600-HC(GUJ)-2018-NT
High Court

HC: Directs petitioner to correctly reflect credits at place of registration noting non-reflection in electronic credit ledger

  • In Favour of Not Applicable
  • Citation Number : TS-599-HC(DEL)-2018-NT
High Court

HC: Dismisses writ challenging Rule 117, finds no reason to allow TRAN-1 correction

  • In Favour of Respondent
  • Citation Number : TS-598-HC-2018(GUJ)-NT
High Court

HC: Directs Revenue to open portal for filing TRAN-1 or accept manual submission, citing genuine petitioner's efforts

  • In Favour of Petitioner
  • Citation Number : TS-597-HC-2018(MAD)-NT
Authority for Advance Ruling

AAR: EPC contract for solar power plant erection and installation, a works contract, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-595-AAR-2018-NT
Authority for Advance Ruling

AAR: Ramming Mass taxable at 18% as 'refractory material', Quartz powder obtained by crushing Quartz stone taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-596-AAR(RAJ)-2018-NT
Authority for Advance Ruling

AAR: Parts/equipment installed or fitted on ships imported by 'ship repairing unit' classifiable basis 'nature of use'

  • In Favour of Respondent
  • Citation Number : TS-589-AAR-2018-NT
Authority for Advance Ruling

AAR: Electric Overload Travelling Grab Crane classifiable under HSN 84261100 taxable at 5% IGST

  • In Favour of Not Applicable
  • Citation Number : TS-591-AAR-2018-NT