Rulings ( 7257 results )
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
Authority for Advance Ruling
AAR: Foods and beverages supplied to industrial units/ offices taxable at 18% upto July 26, 2018
- In Favour of Not Applicable
- Citation Number : TS-465-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: Classifies ‘Disc Brake Pads’ under HSN 87083000, taxable at 28%
- In Favour of Not Applicable
- Citation Number : TS-468-AAR(TN)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Supply of 'solar power generating system' constitutes composite 'works contract', taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-462-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, Liquidated damages from contractor for delay in deliverable taxable at 18%
- In Favour of Respondent
- Citation Number : TS-464-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Disagrees with AAR, Animal carcass in LDPE / HDPE bags do not qualify as product in “unit container”
- In Favour of Not Applicable
- Citation Number : TS-463-AAAR(MAH)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Turnkey EPC contract for 'solar power plant' erection constitutes 'composite' 'works contract' supply
- In Favour of Not Applicable
- Citation Number : TS-461-AAAR-2018-NT
Authority for Advance Ruling
AAR: No E-way bill requirement for intra-state movement of ‘unmanufactured tobacco’
- In Favour of Not Applicable
- Citation Number : TS-458-AAR-2018-NT
Authority for Advance Ruling
AAR: Executive Post Graduate Programme by IIM liable to GST, irrespective of enactment of IIM Act
- In Favour of Not Applicable
- Citation Number : TS-459-AAR-2018-NT
Authority for Advance Ruling
AAR: AAR : Rules on classification of “Leno bags” made from Polypropylene fabric used for packing agri-produce
- In Favour of Not Applicable
- Citation Number : TS-457-AAR(WB)-2018-NT
NAA
NAA: Holds 'Affordable Housing' developer guilty of profiteering for not passing 'ITC' benefit
- In Favour of Complainant
- Citation Number : TS-455-NAA-2018-NT
Authority for Advance Ruling
AAR: Petro-products movement from refinery to export warehouse, not 'zero-rated supply', disallows ITC on freight
- In Favour of Respondent
- Citation Number : TS-456-AAR-2018-NT
Authority for Advance Ruling
AAR: Marine Diesel Engines and Gear Boxes taxable at 28%, concessional 5% rate applicable when used as ‘parts’ for specified purposes
- In Favour of Not Applicable
- Citation Number : TS-443-AAR-2018-NT
Authority for Advance Ruling
AAR: Exempts services provided to students as ‘educational institute’ in affiliation to University
- In Favour of Not Applicable
- Citation Number : TS-449-AAR-2018-NT
Authority for Advance Ruling
AAR: ‘Marine Paints’ for use on ships, not ‘parts’ but consumables, classifiable under heading 3208/3209
- In Favour of Not Applicable
- Citation Number : TS-442-AAR-2018-NT
Authority for Advance Ruling
AAR: ‘Fuel Injection Pumps for diesel engines’, neither hand-pump nor power driven pump, parts thereof taxable under ‘residuary entry’
- In Favour of Not Applicable
- Citation Number : TS-450-AAR-2018-NT
Authority for Advance Ruling
AAR: Classifies ‘Pallets and Box Pallets’ under HSN 4415.20, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-447-AAR-2018-NT
Authority for Advance Ruling
AAR: Landscaping and gardening work for Govt. entities exempt, subject to non-transfer of property in goods
- In Favour of Not Applicable
- Citation Number : TS-448-AAR(KAR)-2018-NT