Rulings ( 7257 results )
Authority for Advance Ruling
AAR: Pulses, processed dry fruits & cereal not “agriculture produce”; GST on warehousing applicable accordingly
- In Favour of Not Applicable
- Citation Number : TS-439-AAR(GUJ)-2017-NT
Authority for Advance Ruling
AAR: Pumps for ‘sewage’ / ‘waste’ not meant for handling ‘water’, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-228-AAR(GUJ)-2018-NT
Authority for Advance Ruling
AAR: AAR : Steering unit for agricultural harvesting machine classifiable as “Valve”, not vehicle part
- In Favour of Not Applicable
- Citation Number : TS-230-AAR(GUJ)-2018-NT
Authority for Advance Ruling
AAR: No GST exemption for musical instrument ‘Electrically operated Drum with Bell and Zalar’
- In Favour of Not Applicable
- Citation Number : TS-232-AAR-2018-NT
Authority for Advance Ruling
AAR: Rules on classification of Earthing Products & installation services under GST
- In Favour of Not Applicable
- Citation Number : TS-229-AAR-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
Authority for Advance Ruling
AAR: Outward supplies to foreign run merchant vessels liable to GST
- In Favour of Not Applicable
- Citation Number : TS-226-AAR-2018-NT
Authority for Advance Ruling
AAR: 'Solar-power plant' supplied under EPC contract not supply of 'solar-power generating system'
- In Favour of Not Applicable
- Citation Number : TS-225-AAR-2018-NT
Authority for Advance Ruling
AAR: Processes on air, water & electricity to manufacture industrial gases, constitutes job work
- In Favour of Not Applicable
- Citation Number : TS-223-AAR-2018-NT
Authority for Advance Ruling
AAR: Jaipur Development Authority a Govt. authority, river rejuvenation services taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-227-AAR-2018-NT
Authority for Advance Ruling
AAR: AAR : ‘Geared Motor’ liable to 18% GST as “Electric Motors”, not 28% as “Gear Boxes”
- In Favour of Not Applicable
- Citation Number : TS-438-AAR-2017-NT
Authority for Advance Ruling
AAR: Ice-Cream Making Machines liable to 28% GST, not 18% as ‘food manufacturing machine’
- In Favour of Not Applicable
- Citation Number : TS-221-AAR-2017-NT
Authority for Advance Ruling
AAR: High Seas Sales taxability involves place of supply determination, outside AARs jurisdiction
- In Favour of Not Applicable
- Citation Number : TS-437-AAR-2017-NT
Authority for Advance Ruling
AAR: Renting of storage premises distinct from warehousing services; GST payable at 18%
- In Favour of Not Applicable
- Citation Number : TS-224-AAR(GUJ)-2018-NT
High Court
HC: Directs Govt. to consider request for manual carry forward of transitional credit
- In Favour of Petitioner
- Citation Number : TS-219-HC(P&H)-2018-NT
NAA
NAA: Exonerates lift-manufacturer from profiteering charges; Excise duty non-deductible where material supplied pre-GST
- In Favour of Respondent
- Citation Number : TS-218-NAA-2018-NT
High Court
HC: Directs assessee to avail IT grievance redressal mechanism for TRAN-1 revision
- In Favour of Petitioner
- Citation Number : TS-217-HC-2018(MP)-NT
Authority for Advance Ruling
AAR: Printing photographs for customers constitutes 'supply of services', taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-209-AAR(WB)-2018-NT
Authority for Advance Ruling
AAR: AAR : Accepts cost price for inter-state branch transfer valuation; Recipient entitled to full ITC
- In Favour of Not Applicable
- Citation Number : TS-208-AAR-2018-NT
Authority for Advance Ruling
AAR: Transportation services naturally bundled with supply of goods, taxable as 'composite supply'
- In Favour of Not Applicable
- Citation Number : TS-206-AAR-2018-NT