Rulings ( 7257 results )

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Appellate Authority for Advance Ruling

AAAR: Reclassifies block joining mortar to extend lower GST rate; Modifies AAR decision

  • In Favour of Appellant
  • Citation Number : TS-387-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR; UPS & battery supplied at combined 'single price' constitutes a 'mixed supply'

  • In Favour of Respondent
  • Citation Number : TS-386-AAAR-2018-NT
High Court

HC: Allows provisional release; Cannot dilute statutory rigours for "trivial omission" in E-Way Bill

  • In Favour of Petitioner
  • Citation Number : TS-384-HC(KER)-2018-NT
High Court

HC: Directs Revenue to allow transitional credit where TRAN-1 uploading hit by technical glitches

  • In Favour of Petitioner
  • Citation Number : TS-378-HC(KER)-2018-NT
High Court

HC: Quashes time-barred VAT assessment notice; No determination of GST 'saving & repeal' constitutionality

  • In Favour of Petitioner
  • Citation Number : TS-377-HC(KER)-2018-NT
Appellate Authority for Advance Ruling

AAAR: AAAR : Disallows ITC on cash carrying vans, ‘money’ transported does not constitute "goods"

  • In Favour of Not Applicable
  • Citation Number : TS-380-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: 'Tea' not an 'agricultural produce', warehousing and storage service thereto not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-375-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Rejects application filed by service receiver for seeking a ruling on applicable 'tax-rate'

  • In Favour of Not Applicable
  • Citation Number : TS-374-AAR-2018-NT
Authority for Advance Ruling

AAR: 'Modelling dough' for use by children classifiable under CTH 3407, not as toys under CTH 9503

  • In Favour of Not Applicable
  • Citation Number : TS-373-AAR-2018-NT
High Court

HC: Kerala HC refrains invocation of Bank Guarantee until exhaustion of statutory appeal remedy

  • In Favour of Not Applicable
  • Citation Number : TS-370-HC-2018(KER)-NT
Authority for Advance Ruling

AAR: Services towards metal manufacturing, including refractories maintenance for 3+ months, constitute ‘continuous supply’

  • In Favour of Not Applicable
  • Citation Number : TS-365-AAR-2018-NT
Authority for Advance Ruling

AAR: HDPE Woven Tarpaulins not “Articles of Textiles” classifiable under Chapter 63

  • In Favour of Not Applicable
  • Citation Number : TS-364-AAR(WB)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Ayurvedic skincare products akin to “cosmetics”, not “medicaments” for treating injuries / illnesses

  • In Favour of Not Applicable
  • Citation Number : TS-369-AAAR-2018-NT
Authority for Advance Ruling

AAR: Taxi aggregator "deemed supplier" of passenger transportation services, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-367-AAR-2018-NT
Authority for Advance Ruling

AAR: No zero-rating benefit for coffee supplied through vending machines at SEZ units

  • In Favour of Respondent
  • Citation Number : TS-366-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Employees' services in corporate office for managing 'distinct' units, constitute "supply" under Schedule I

  • In Favour of Not Applicable
  • Citation Number : TS-368-AAR(KAR)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds denial of transitional credit of accumulated KKC under GST

  • In Favour of Respondent
  • Citation Number : TS-358-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Rules on taxability of derivative contract in diamonds; Conversion into e-Units constitutes 'supply'

  • In Favour of Not Applicable
  • Citation Number : TS-357-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Confirms classification of imported 'Caesarstone' as 'Artificial Stone', in lieu of 'Quartz'

  • In Favour of Respondent
  • Citation Number : TS-359-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Diesel engines sold to SEZ units taxable as ‘zero-rated’ inter-state supplies

  • In Favour of Not Applicable
  • Citation Number : TS-342-AAR-2018-NT