Rulings ( 7257 results )

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Authority for Advance Ruling

AAR: Turnkey EPC contract for solar plant construction not 'composite supply', absent natural bundling

  • In Favour of Not Applicable
  • Citation Number : TS-205-AAR-2018-NT
Authority for Advance Ruling

AAR: Transfer of going concern constitutes ‘supply of service’, liable at Nil rate

  • In Favour of Not Applicable
  • Citation Number : TS-204-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Diagnosis, counseling, disease prevention using sophisticated tests by clinical establishment constitutes ‘healthcare services’

  • In Favour of Not Applicable
  • Citation Number : TS-199-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Rent payable by hospital towards leased premises, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-200-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: AAR : Construction & erection of power infrastructure under separate agreements, constitutes ‘indivisible works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-198-AAR-2018-NT
High Court

HC: Quashes seizure where vehicle no. hand-written on e-way bill owing to Portal glitch

  • In Favour of Petitioner
  • Citation Number : TS-197-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering'

  • In Favour of Not Applicable
  • Citation Number : TS-220-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Liquidated damages from contractor towards delay in deliverables, liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-187-AAR-2018-NT
Authority for Advance Ruling

AAR: Animal carcass in LDPE / HDPE bags constitutes supply in “unit container”

  • In Favour of Not Applicable
  • Citation Number : TS-188-AAR(MAH)-2018-NT
High Court

HC: Directs assessee to approach Nodal officer for IT grievance redressal of transitional credit

  • In Favour of Petitioner
  • Citation Number : TS-184-HC(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Freight, material price & service cost for tower installation, taxable as 'composite works-contract'

  • In Favour of Not Applicable
  • Citation Number : TS-182-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Hindi vocabulary learning books classifiable as 'exercise books'; Registration mandatory under RCM

  • In Favour of Not Applicable
  • Citation Number : TS-178-AAR(DEL)-2018-NT
Authority for Advance Ruling

AAR: Copy of advance ruling taxing Hotel accommodation services consumed outside SEZs, as 'intra-State' supplies

  • In Favour of Not Applicable
  • Citation Number : TS-174-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: AAR : 12% GST on soya-bean based transformer coolant, as “inedible vegetable oil preparation”

  • In Favour of Not Applicable
  • Citation Number : TS-176-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘E-rickshaw’ different from “cycle powered rickshaw”; Tyres exigible to peak GST rate

  • In Favour of Not Applicable
  • Citation Number : TS-175-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Hotel accommodation & restaurant services consumed outside SEZs, taxable as 'intra-State' supplies

  • In Favour of Not Applicable
  • Citation Number : TS-252-AAR(KAR)-2018-NT
High Court

HC: Issues notice over challenge to composition of Central & State GST Appellate Tribunals

  • In Favour of Not Applicable
  • Citation Number : TS-967-HC(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Disposal of used 'cash carrying vans' constitutes "supply"; Members differ on ITC eligibility

  • In Favour of Not Applicable
  • Citation Number : TS-172-AAR-2018-NT
Authority for Advance Ruling

AAR: Maintenance of railway tracks constitutes 'works contract', liable to GST at 18%

  • In Favour of Respondent
  • Citation Number : TS-171-AAR-2018-NT
Authority for Advance Ruling

AAR: Dug-up roads restoration by Municipal Authorities not 'sovereign\' function; Reinstatement charges taxable

  • In Favour of Not Applicable
  • Citation Number : TS-170-AAR-2018-NT