Rulings ( 7257 results )

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Authority for Advance Ruling

AAR: Transportation under EPC contract for solar plant, taxable as composite 'works contract' supply

  • In Favour of Not Applicable
  • Citation Number : TS-332-AAR-2018-NT
Authority for Advance Ruling

AAR: Disallows post supply 'transaction value' deduction towards 'rate difference'/'special discount' on cement

  • In Favour of Not Applicable
  • Citation Number : TS-331-AAR-2018-NT
Authority for Advance Ruling

AAR: Fabricating & mounting bus bodies on chassis not ‘job-work’, constitutes composite goods supply

  • In Favour of Not Applicable
  • Citation Number : TS-327-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: IELTS examination support services & student facilitation constitutes ‘composite supply’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-329-AAR-2018-NT
Authority for Advance Ruling

AAR: Animal carcass in non-standardized LDPE / HDPE bags not supply in “unit container”

  • In Favour of Not Applicable
  • Citation Number : TS-328-AAR-2018-NT
High Court

HC: Disposes writs pursuant to extension of IGST exemption to Advance Authorization imports

  • In Favour of Petitioner
  • Citation Number : TS-325-HC-2018(DEL)-NT
High Court

HC: Seeks status report from Nodal Officer on application for GST TRAN-1 filing

  • In Favour of Petitioner
  • Citation Number : TS-321-HC(WB)-2018-NT
High Court

HC: Directs adherence to Circular for resolving TRAN-1 issues; AOs to consider applications

  • In Favour of Respondent
  • Citation Number : TS-322-HC-2018(MAD)-NT
High Court

HC: Allows representation before Nodal Officer for revision of GST TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-280-HC-2018(KER)-NT
High Court

HC: Relegates petitioner to CESTAT to contest jurisdiction of Adjudicating Authority

  • In Favour of Not Applicable
  • Citation Number : TS-320-HC(DEL)-2018-NT
Authority for Advance Ruling

AAR: ‘Rapeseed & Soya based dielectric transformer fluid’ taxable at 12% as “inedible vegetable oil preparation”

  • In Favour of Not Applicable
  • Citation Number : TS-310-AAR-2018-NT
Authority for Advance Ruling

AAR: Truck mounted cranes constitute ‘special purpose vehicles’ classifiable under heading 8705, not 8426

  • In Favour of Not Applicable
  • Citation Number : TS-317-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: 18% GST on tractor ‘Brake pads’; 28% when used as motor vehicles parts

  • In Favour of Not Applicable
  • Citation Number : TS-316-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-318-AAR(HAR)-2018-NT
NAA

NAA: Finds no profiteering, but directs audit of e-commerce platforms over GST rate cuts

  • In Favour of Respondent
  • Citation Number : TS-314-NAA-2018-NT
Authority for Advance Ruling

AAR: AAR : Rules on classification of 'mobile phone batteries'; 12% for manufacturers, 28% for customers

  • In Favour of Not Applicable
  • Citation Number : TS-313-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Fee retained towards forfeited loyalty reward points not 'actionable claim', liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-312-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Supply of prepared food to companies for their employees, constitutes 'outdoor catering' services

  • In Favour of Respondent
  • Citation Number : TS-311-AAR(MAH)-2018-NT
High Court

HC: Directs Railways Administration to seek clarity on GST impact in individual works contracts

  • In Favour of Respondent
  • Citation Number : TS-309-HC-2018(MAD)-NT
High Court

HC: Upholds Rs. 1.32 Cr penalty for non-filing of E-way Bill 'Part B' during inter-state transport

  • In Favour of Respondent
  • Citation Number : TS-307-HC(MP)-2018-NT