Rulings ( 7257 results )

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Authority for Advance Ruling

AAR: Non-tariff charges recovered from customers by electricity transmission utility, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-263-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : ‘Services’ by IIT Mumbai to IT Development Agency exempt from GST, not ‘goods’

  • In Favour of Applicant
  • Citation Number : TS-264-AAR-2018-NT
High Court

HC: HC admits challenge to Form TRAN-1 deadline; Petitioner contests vires of Rule 117(1), Commissioner's Orders

  • In Favour of Not Applicable
  • Citation Number : TS-987-HC-2018(TELandAP)-NT
Authority for Advance Ruling

AAR: Supply of ‘Printed advertisement materials’ taxable as “goods” at 12% GST

  • In Favour of Not Applicable
  • Citation Number : TS-248-AAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: 18% GST on ‘Minilab’ for agricultural soil testing; No exemption as “hand tool”

  • In Favour of Not Applicable
  • Citation Number : TS-247-AAR-2018-NT
Authority for Advance Ruling

AAR: Processed / polished limestone slabs classifiable under Heading 6802, not Chapter 25

  • In Favour of Not Applicable
  • Citation Number : TS-256-AAR(TEL)-2018-NT
Authority for Advance Ruling

AAR: AAR : Roof ventilators liable to 18% GST; No concessional 5% rate as ‘windmills’

  • In Favour of Not Applicable
  • Citation Number : TS-255-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Marg Sudharan Shulk’ akin to ‘toll charge’, exempt; ‘Abhivahan Shulk’ taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-234-AAR-2018-NT
Authority for Advance Ruling

AAR: Applicability of Notifications / Circulars issued under another law outside advance ruling purview

  • In Favour of Not Applicable
  • Citation Number : TS-235-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: ‘E-rickshaw’ different from “cycle powered rickshaw”; Tyres thereof taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-250-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: ‘Disc brake pads’ & ‘brake shoes’ constitute automobile ‘parts & accessories’, 28% GST applicable

  • In Favour of Not Applicable
  • Citation Number : TS-249-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: IGST on ocean freight by importer under CIF contract; Sanitary fittings non-creditable

  • In Favour of Not Applicable
  • Citation Number : TS-245-AAR-2018-NT
Authority for Advance Ruling

AAR: Transitional credit availability of Clean Energy Cess beyond ambit of ‘advance ruling’

  • In Favour of Not Applicable
  • Citation Number : TS-243-AAR(AP)-2018-NT
Authority for Advance Ruling

AAR: No 5% benefit on supplies to Space Centre; Concession only to specified goods

  • In Favour of Respondent
  • Citation Number : TS-240-AAR-2018-NT
Authority for Advance Ruling

AAR: Allows 5% GST on bulks drugs covered by specific entry, rather than general

  • In Favour of Not Applicable
  • Citation Number : TS-242-AAR-2018-NT
Authority for Advance Ruling

AAR: Storage & warehousing of 'agriculture produce' classifiable under SAC 9986, attracts 'NIL' GST

  • In Favour of Not Applicable
  • Citation Number : TS-241-AAR(AP)-2018-NT
Authority for Advance Ruling

AAR: Marine propellers, rudder set used in fishing vessels taxable at 5%, otherwise 18%

  • In Favour of Not Applicable
  • Citation Number : TS-238-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: 5% GST on ‘carry bags’ of polypropylene non-woven fabrics with price < Rs. 1000 / piece

  • In Favour of Not Applicable
  • Citation Number : TS-239-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Joint replacement implant liable to GST at 5%, not 12%

  • In Favour of Not Applicable
  • Citation Number : TS-236-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: 'Testing & commissioning' of pipelines laid pre-July 2017 taxable, with no transitional ITC

  • In Favour of Not Applicable
  • Citation Number : TS-231-AAR(GUJ)-2018-NT