Rulings ( 7257 results )

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High Court

HC: Grants 1 month to State to clarify position on entertainment tax incentives entitlement

  • In Favour of Not Applicable
  • Citation Number : TS-306-HC(ALL)-2018-NT
High Court

HC: Grants bail to persons arrested for evading GST using fake invoices

  • In Favour of Petitioner
  • Citation Number : TS-302-HC-2018(CAL)-NT
Authority for Advance Ruling

AAR: Cold storage services exempt unless agricultural produce’s ‘essential character’ changed by cultivator

  • In Favour of Not Applicable
  • Citation Number : TS-300-AAR(RAJ)-2018-NT
Authority for Advance Ruling

AAR: No GST on bio-fertilizer / organic manure, except branded in unit containers

  • In Favour of Not Applicable
  • Citation Number : TS-301-AAR(RAJ)-2018-NT
Authority for Advance Ruling

AAR: Expense reimbursements by foreign HO to Indian liaison office, not liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-297-AAR-2018-NT
Authority for Advance Ruling

AAR: No ITC on packing material used for exempted ‘seeds’; Supplies “as such” creditable

  • In Favour of Not Applicable
  • Citation Number : TS-296-AAR(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Refuses to determine levy of GST & ITC on inter-state manpower services

  • In Favour of Not Applicable
  • Citation Number : TS-295-AAR-2018-NT
Authority for Advance Ruling

AAR: No GST exemption on creating school infrastructure for State Govt. promoted entity

  • In Favour of Not Applicable
  • Citation Number : TS-293-AAR-2018-NT
Authority for Advance Ruling

AAR: No GST on CBUs manufacturing branded beer; Brand-owner liable on 'surplus profit'

  • In Favour of Not Applicable
  • Citation Number : TS-294-AAR-2018-NT
Authority for Advance Ruling

AAR: No ruling on ‘Extra Neutral Alcohol’ taxation as issue pending before GST Council

  • In Favour of Not Applicable
  • Citation Number : TS-291-AAR-2018-NT
Authority for Advance Ruling

AAR: 5% GST on supplies to DRDO, Space Centres; ITC available absent ‘exempt supplies’

  • In Favour of Not Applicable
  • Citation Number : TS-290-AAR-2018-NT
Authority for Advance Ruling

AAR: Lyohilizer, a machinery meant for manufacturing lifesaving drugs, taxable at 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-292-AAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: Administrative support to Milk Producers' Unions for State Govts., not 'related party' transaction

  • In Favour of Not Applicable
  • Citation Number : TS-288-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: AAAR : Upholds AAR order; Conversion of coal into electricity does not constitute ‘job-work’

  • In Favour of Respondent
  • Citation Number : TS-287-AAAR-2018-NT
Authority for Advance Ruling

AAR: Clarifies GST rate on ‘Polypropylene Leno Bags’ used for packing bulk vegetables

  • In Favour of Not Applicable
  • Citation Number : TS-282-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Rakhi’ neither “puja samagri” nor “handicraft” item; Taxable as per constituent materials

  • In Favour of Not Applicable
  • Citation Number : TS-283-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Redevelopment compensation & damages for delayed possession to tenant, exigible to GST

  • In Favour of Not Applicable
  • Citation Number : TS-276-AAR-2018-NT
Authority for Advance Ruling

AAR: High seas sale an 'exempt' inter-state supply; Requires reversal of ITC

  • In Favour of Not Applicable
  • Citation Number : TS-275-AAR-2018-NT
High Court

HC: Directs reopening of GST portal / manual consideration of TRAN-1 for transitional credit

  • In Favour of Petitioner
  • Citation Number : TS-262-HC(UP)-2018-NT
High Court

HC: Directs petitioner to IT grievance redressal mechanism set-up for Form TRAN-1 filing / revision

  • In Favour of Petitioner
  • Citation Number : TS-268-HC-2018(CHAT)-NT