Rulings ( 7257 results )

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Authority for Advance Ruling

AAR: EPC contract for 'solar power plant' not a 'composite supply', taxable as 'Works Contract'

  • In Favour of Not Applicable
  • Citation Number : TS-425-AAR-2018-NT
Authority for Advance Ruling

AAR: Contractor liable to seek registration for construction of ‘cold storage’ in Rajasthan

  • In Favour of Not Applicable
  • Citation Number : TS-424-AAR-2018-NT
Authority for Advance Ruling

AAR: rules on classification of printed leaflets, classifies as supply of service under SAC 9989

  • In Favour of Not Applicable
  • Citation Number : TS-420-AAR(DDD)-2018-NT
Authority for Advance Ruling

AAR: Assembled “Heat Shrinkable Cable Joining Kits” classifiable under CH 8547

  • In Favour of Not Applicable
  • Citation Number : TS-422-AAR-2018-NT
Authority for Advance Ruling

AAR: Cargo Trolley for carrying cargo, transportation of baggage classifiable under HS Code 87168090

  • In Favour of Not Applicable
  • Citation Number : TS-421-AAR(DDD)-2018-NT
NAA

NAA: Holds HUL's distributor guilty of profiteering absent Vaseline’s price reduction despite GST rate slash

  • In Favour of Complainant
  • Citation Number : TS-419-NAA-2018-NT
High Court

HC: Dismisses PIL challenging imposition of late fees for filing delayed returns under GST

  • In Favour of Respondent
  • Citation Number : TS-418-HC(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Operation and Maintenance of Sewage treatment plant for Municipal Corporations taxable pre-January 25, 2018

  • In Favour of Not Applicable
  • Citation Number : TS-416-AAR-2018-NT
Authority for Advance Ruling

AAR: Marine-consultancy to foreign ship-owner not ‘composite supply’, support services taxable as ‘intermediary service’

  • In Favour of Respondent
  • Citation Number : TS-417-AAR-2018-NT
Authority for Advance Ruling

AAR: Rejects application where dispute pertaining classification of imported goods already pending before Department

  • In Favour of Not Applicable
  • Citation Number : TS-415-AAR-2018-NT
High Court

HC: Quashes writ pertaining levy of GST on complimentary IPL tickets basis newspaper reports

  • In Favour of Respondent
  • Citation Number : TS-414-HC(MP)-2018-NT
High Court

HC: Directs filing application before Nodal Officer to facilitate uploading time-barred TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-408-HC(KER)-2018-NT
High Court

HC: Admits writ challenging non-completion of migration process, no coercive steps for return non-filing

  • In Favour of Petitioner
  • Citation Number : TS-407-HC-2018(RAJ)-NT
High Court

HC: Seeks clarification from CBIC regarding GST applicability on goods supplied through duty-free shops

  • In Favour of Not Applicable
  • Citation Number : TS-409-HC-2018(MP)-NT
Authority for Advance Ruling

AAR: Upholds concessional 12% rate for low cost houses, with carpet area of 60 square mts.

  • In Favour of Not Applicable
  • Citation Number : TS-404-AAR-2018-NT
Authority for Advance Ruling

AAR: Credit of unutilized EC, SHE Cess & KKC unavailable, duty paid under Rule3(5B) outside AAR's jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-403-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : Spiritual goods supply, organizing Satsang by charitable trust constitutes 'business', liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-402-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: 18% GST on ‘PVC mats’; Rejects appellant's "other textile floor coverings" classification

  • In Favour of Respondent
  • Citation Number : TS-397-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: AAAR : Removing brand names from packages sold at exclusive stores, doesn't entail 'unbranded' supply

  • In Favour of Not Applicable
  • Citation Number : TS-394-AAAR(MAH)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Promotion & marketing of foreign university courses, assisting recruitment, not 'export of service'

  • In Favour of Not Applicable
  • Citation Number : TS-388-AAAR-2018-NT