Rulings ( 7254 results )
Appellate Authority for Advance Ruling
AAAR: "Abhivahan Shulk" collected by Forest Division for carrying forest produce taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-489-AAAR-2018-NT
High Court
HC: Quashes seizure, penalty imposed on goods transported without E-way Bill under redundant provisions
- In Favour of Not Applicable
- Citation Number : TS-487-HC-2018(ALL)-NT
Authority for Advance Ruling
AAR: Allows ITC on goods/ services for erecting infrastructure, distinguishable from telecommunication tower
- In Favour of Not Applicable
- Citation Number : TS-491-AAR(UTT)-2018-NT
Authority for Advance Ruling
AAR: Supply of solar inverter, controller, battery, a composite supply, Solar Power Generating System being principal supply
- In Favour of Not Applicable
- Citation Number : TS-490-AAR-2018-NT
High Court
HC: Allows writ taking note of co-ordinate bench ruling in an identical matter
- In Favour of Not Applicable
- Citation Number : TS-485-HC(RAJ)-2018-NT
Supreme Court
SC: Orders release of seized vehicle pursuant to payment of dues
- In Favour of Petitioner
- Citation Number : TS-484-SC-2018-NT
High Court
HC: Dismisses writ, MPGST officers competent to issue seizure order under IGST Act
- In Favour of Respondent
- Citation Number : TS-483-HC(MP)-2018-NT
High Court
HC: Issues notice to Revenue in challenge to provisions of Rule 89(5) of CGST Rules, provides interim relief
- In Favour of Not Applicable
- Citation Number : TS-486-HC(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Royalty paid towards mining rights of 'stone boulders' taxable at 5 under 'reverse charge'
- In Favour of Not Applicable
- Citation Number : TS-482-AAR(HAR)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Absent natural bundling, EPC contract for solar power plant involving PV module and other supplies, not a ‘composite supply'
- In Favour of Not Applicable
- Citation Number : TS-479-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Lease rentals payable by hospital taxable, however, rejects plea regarding entitlement to ITC refund
- In Favour of Not Applicable
- Citation Number : TS-480-AAAR(KAR)-2018-NT
Authority for Advance Ruling
AAR: Single contract for supply, installation, etc. of Solar Water Pumping system, taxable as ‘works contract’ at 18%
- In Favour of Not Applicable
- Citation Number : TS-477-AAR-2018-NT
Authority for Advance Ruling
AAR: Allows withdrawal of application for determination of applicability of clarification to “industrial canteen”
- In Favour of Not Applicable
- Citation Number : TS-478-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Denies concessional rate benefit for ‘Electrical Cables’ absent satisfaction of Notification conditions
- In Favour of Not Applicable
- Citation Number : TS-472-AAR-2018-NT
Authority for Advance Ruling
AAR: Upholds levy of IGST on ‘ocean freight’, however, determination of value of imported goods outside AAR purview
- In Favour of Not Applicable
- Citation Number : TS-475-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Project Management Consultancy to JDA, a Govt. authority, is exempt
- In Favour of Not Applicable
- Citation Number : TS-473-AAR-2018-NT
Authority for Advance Ruling
AAR: Laterals of sprinklers, not being a complete irrigation system, liable to 18% GST
- In Favour of Not Applicable
- Citation Number : TS-474-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: 'Cattle feed in cake form' classifiable under HSN 23099010, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-469-AAR-2018-NT
Authority for Advance Ruling
AAR: Commission agent’s services to agriculturists constitutes ‘Support service to agriculture’, taxable at ‘NIL’ rate
- In Favour of Not Applicable
- Citation Number : TS-467-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: Applicant withdraws application on moulds amortization issue pursuant to CBIC clarification
- In Favour of Not Applicable
- Citation Number : TS-466-AAR(TN)-2018-NT