Rulings ( 7252 results )

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Authority for Advance Ruling

AAR: 'Liquidated damages' awarded pursuant to arbitration constitutes 'supply', taxable at actual amount

  • In Favour of Not Applicable
  • Citation Number : TS-586-AAR-2018-NT
Authority for Advance Ruling

AAR: Animal carcass in LDPE / HDPE bags without mentioning weight/ number, not 'unit container' supply

  • In Favour of Not Applicable
  • Citation Number : TS-590-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Crane moved from HO to branch for further supply, taxable, however, such movement for repairs not 'supply'

  • In Favour of Respondent
  • Citation Number : TS-588-AAR-2018-NT
Authority for Advance Ruling

AAR: Absent natural bundling, Electro-Ink supplies along with consumables, constitutes 'mixed and continuous' supply

  • In Favour of Respondent
  • Citation Number : TS-587-AAR(MAH)-2018-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-570-AAR-2018-NT
Authority for Advance Ruling

AAR: Issue of Pollution Under Control (PUC) Certificate taxable at 18% under residuary entry

  • In Favour of Not Applicable
  • Citation Number : TS-594-AAR(GOA)-2018-NT
Authority for Advance Ruling

AAR: Building and mounting of body on chassis, supply of 'service', taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-593-AAR(GOA)-2018-NT
Authority for Advance Ruling

AAR: ‘Electrical Wiring Harness’ classifiable under HSN 85443000 taxable at 9% CGST only w.e.f. November 15, 2017

  • In Favour of Not Applicable
  • Citation Number : TS-592-AAR(TN)-2018-NT
Appellate Authority for Advance Ruling

AAAR: ‘Ada’, a commodity produced from maida/rice flour classifiable under HSN 1902 as ‘Seviyan’ at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-585-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Activity of supplying food to employees constitutes 'supply', expenses recovered from employees liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-584-AAAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Allows withdrawal of application for determining GST rate on food supplied at canteen, cafeteria

  • In Favour of Not Applicable
  • Citation Number : TS-582-AAR(TN)-2018-NT
Authority for Advance Ruling

AAR: ‘Agricultural Seedling Trays’, classifiable as article of plastic under CTH 39269099, taxable at 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-583-AAR-2018-NT
Authority for Advance Ruling

AAR: Event management support service provided to registered recipient outside State, liable to 18% IGST

  • In Favour of Not Applicable
  • Citation Number : TS-580-AAR(GOA)-2018-NT
Authority for Advance Ruling

AAR: Reimbursement by HO to liaison office not liable to GST absent supply'

  • In Favour of Not Applicable
  • Citation Number : TS-581-AAR(TN)-2018-NT
High Court

HC: Delhi HC admits writ challenging Rule 117 which imposes restriction on availing transitional credit

  • In Favour of Not Applicable
  • Citation Number : TS-964-HC(DEL)-2018-NT
Authority for Advance Ruling

AAR: Forward contract settled by differential rate payment considering prevailing market rate constitutes securities, not liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-569-AAR(PUN)-2018-NT
Authority for Advance Ruling

AAR: Pooling of land, by way of amalgamation, not supply; construction undertaken w.r.t. partner's share qualifies supply of service

  • In Favour of Not Applicable
  • Citation Number : TS-572-AAR-2018-NT
High Court

HC: Lottery' an actionable claim, liable to GST, upholds levy of differential tax

  • In Favour of Not Applicable
  • Citation Number : TS-577-HC-2018(CAL)-NT
Authority for Advance Ruling

AAR: Agent' liable to GST on commercial built-up area sale on Housing & Urban Ministry's behalf

  • In Favour of Not Applicable
  • Citation Number : TS-575-AAR(DEL)-2018-NT
Authority for Advance Ruling

AAR: Advance amount received for villa sale prior to completion certificate issuance taxable

  • In Favour of Not Applicable
  • Citation Number : TS-574-AAR-2018-NT