Rulings ( 7253 results )

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Authority for Advance Ruling

AAR: Rejects application involving ‘place of supply’ determination in case of Scientific Testing & Technical analysis service to foreign client 

  • In Favour of Not Applicable
  • Citation Number : TS-530-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Chilly Cutter made of Stainless Steel classifiable under Heading 8210 0000

  • In Favour of Not Applicable
  • Citation Number : TS-524-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Classifies Refined Bleached Deodorised (RBD) Palm Stearin under HSN 1511 9030

  • In Favour of Not Applicable
  • Citation Number : TS-525-AAR-2018-NT
NAA

NAA: Upholds profiteering by Maggi Noodles' dealer; Arbitrary price adjustment granting selective benefit 'impermissible’

  • In Favour of Complainant
  • Citation Number : TS-546-NAA-2018-NT
Authority for Advance Ruling

AAR: Works Contract awarded by PWD taxable @ 12% GST; contract for construction of lab, administrative block taxable @ 18% 

  • In Favour of Not Applicable
  • Citation Number : TS-544-AAR-2018-NT
Authority for Advance Ruling

AAR: Demo cars indispensable for sales promotion, allows ITC on same as capital goods

  • In Favour of Not Applicable
  • Citation Number : TS-542-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Classifies Tile adhesive, Joint Filler manufacture by mixing natural products under HSN 3824, taxable 18

  • In Favour of Not Applicable
  • Citation Number : TS-545-AAR-2018-NT
Authority for Advance Ruling

AAR: Disallows transitional credit on computers/laptops absent credit eligibility under erstwhile VAT law

  • In Favour of Not Applicable
  • Citation Number : TS-543-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Requires proportionate credit reversal on, developed plots/ land with civil structures, sold after completion

  • In Favour of Not Applicable
  • Citation Number : TS-541-AAR-2018-NT
Authority for Advance Ruling

AAR: Medicines supplied to in-patients, exempt as part of health-care treatment, however, supplies to out-patients taxable

  • In Favour of Not Applicable
  • Citation Number : TS-540-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Rs. 20 lacs threshold limit applicable to co-owners of rented property, individually

  • In Favour of Not Applicable
  • Citation Number : TS-539-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Free medical instrument supplied with other goods to hospitals, taxable as 'composite supply' at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-538-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Khanij Sampada Sulk, penalty on unaccounted stock paid to State liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-533-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: Disposes application for seeking clarity on duty-rate applicable on coir products absent information from applicant

  • In Favour of Not Applicable
  • Citation Number : TS-536-AAR-2018
Authority for Advance Ruling

AAR: Teacher & Student Slates exempt from GST, however, job-work done on Slates taxable

  • In Favour of Not Applicable
  • Citation Number : TS-535-AAR-2018-NT
Authority for Advance Ruling

AAR: Printing question papers for educational institutions exempt, however, service to other recipients taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-534-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Cheque-books printed on job-work basis constitutes 'service', Aadhar-card supply taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-523-AAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: “Blasting activity” carried out using explosives, a ‘Composite supply’; Follows Bharat Pest Control SC-ruling

  • In Favour of Not Applicable
  • Citation Number : TS-521-AAR-2018-NT
Authority for Advance Ruling

AAR: Holds hospitality services by SEZ Co-developer to clients in SEZ as 'zero-rated' supply

  • In Favour of Not Applicable
  • Citation Number : TS-522-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Child development program using Abacus not ‘art’ or ‘recreational activity’; Denies exemption

  • In Favour of Not Applicable
  • Citation Number : TS-520-AAR-2018-NT