Rulings ( 7257 results )

HC: Appellate Tribunal constitution prima-facie contrary to SC decision, Issues notice to Revenue

  • In Favour of Not Applicable
  • Citation Number : TS-909-HC(MAD)-2018-NT

AAR: Right to credit not absolute, rejects Café Coffee Day’s plea to discharge 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-451-AAR(KAR)-2018-NT

HC: Plea of non-inclusion of invoices in TRAN-1 before December 27, a mere after-thought

  • In Favour of Respondent
  • Citation Number : TS-437-HC-2018(GUJ)-NT

HC: Directs filing of application before Nodal Officer for CENVAT credit adjustment

  • In Favour of Respondent
  • Citation Number : TS-438-HC(CAL)-2018-NT

HC: Admits challenge to restriction contained u/s 140(1) for transitional credit availment

  • In Favour of Not Applicable
  • Citation Number : TS-439-HC(GUJ)-2018-NT

HC: Gujarat HC strikes down Section 140(3)(iv), one year time period to avail transitional credit unconstitutional

  • In Favour of Applicant
  • Citation Number : TS-446-HC-2018(GUJ)-NT

AAR: Rejects application for GST applicability on excess length of Optical Fibre pending investigation

  • In Favour of Not Applicable
  • Citation Number : TS-445-AAR-2018-NT

AAR: Supply and installation of ‘car parking system’ an immovable property, hence a ‘works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-440-AAR(MAH)-2018-NT

AAR: Registration under Govt. scheme not required to avail concession for Affordable Housing Project

  • In Favour of Not Applicable
  • Citation Number : TS-441-AAR-2018-NT

AAR: Allows sub-contractor's plea of 12% rate levy for works contract service pertaining to Railways

  • In Favour of Not Applicable
  • Citation Number : TS-444-AAR-2018-NT

AAR: Rejects application for advance ruling sought by recipient of works contract service

  • In Favour of Not Applicable
  • Citation Number : TS-434-AAR-2018-NT

AAR: AAR : Dismisses application on classification of aluminium foil on account of pending proceedings

  • In Favour of Not Applicable
  • Citation Number : TS-433-AAR-2018-NT

AAR: Classifies ‘Polysulphide Sealant’ used for sealing expansion joints as ‘mastics’ under CTH 32141000

  • In Favour of Not Applicable
  • Citation Number : TS-436-AAR-2018-NT

AAR: Rules on classification of Wet Baby Wipes, Wet Face Wipes, Bath Towels and Shampoo Towels

  • In Favour of Not Applicable
  • Citation Number : TS-435-AAR(UTT)-2018-NT

AAR: Dismisses application pertaining to GST applicability on complimentary IPL tickets

  • In Favour of Not Applicable
  • Citation Number : TS-430-AAR(MP)-2018-NT

AAR: AAR : Rejects application seeking clarification on procedure and applicability of Foreign Trade Policy

  • In Favour of Not Applicable
  • Citation Number : TS-428-AAR(MP)-2018-NT

AAR: Construction of pooling sub-station for solar project park constitutes ‘composite supply of works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-427-AAR-2018-NT

AAR: Fabricating & mounting bus bodies on chassis supplied by Principal constitutes ‘composite supply’

  • In Favour of Not Applicable
  • Citation Number : TS-431-AAR(MP)-2018-NT

AAR: Admissibility of CENVAT credit under Transitional provisions outside AAR ambit

  • In Favour of Not Applicable
  • Citation Number : TS-429-AAR(MP)-2018-NT

AAR: Project Development/Management Consultancy services provided under various Govt. Schemes, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-432-AAR-2018-NT