Rulings ( 7257 results )

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Authority for Advance Ruling

AAR: AAR : Electricity generation using coal from related entity not ‘job-work’, taxable as ‘goods’

  • In Favour of Not Applicable
  • Citation Number : TS-166-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Caesarstone’ an engineered quartz surface classifiable as “Artificial Stone”, not “Quartz”

  • In Favour of Respondent
  • Citation Number : TS-168-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Trophies of only base metals covered under HSN 8306, not of any other material

  • In Favour of Not Applicable
  • Citation Number : TS-169-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: ‘Fludeoxyglucose’ classifiable as “radioactive isotope compound”, not “diagnostic reagents” for patient administration

  • In Favour of Not Applicable
  • Citation Number : TS-167-AAR-2018-NT
Authority for Advance Ruling

AAR: Solar plant supply under separate equipment & service agreements, constitutes single 'works contract'

  • In Favour of Not Applicable
  • Citation Number : TS-165-AAR-2018-NT
High Court

HC: Larger Bench to decide State's power to prescribe e-Way Bill for inter-state movement

  • In Favour of Not Applicable
  • Citation Number : TS-163-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Declaring name on packages sold from exclusive stores, constitutes 'supply under brand-name'

  • In Favour of Not Applicable
  • Citation Number : TS-162-AAR-2018-NT
Authority for Advance Ruling

AAR: No 'service' in food & beverages supplied onboard trains & platforms, taxable as 'goods'

  • In Favour of Respondent
  • Citation Number : TS-161-AAR(DEL)-2018-NT
Authority for Advance Ruling

AAR: Machinery provisions available to exclude 'land value'; Superstructure construction taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-159-AAR-2018-NT
Authority for Advance Ruling

AAR: Private institute coaching students for entrance examinations liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-157-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Copy of AAR order taxing Duty Free Shops at International Airport

  • In Favour of Respondent
  • Citation Number : TS-156-AAR(DEL)-2018-NT
Authority for Advance Ruling

AAR: 'Dried Tobacco Leaves' constitute "unmanufactured tobacco" taxable at 28%, not 5% GST

  • In Favour of Respondent
  • Citation Number : TS-158-AAR-2018-NT
Authority for Advance Ruling

AAR: Solar Power Plant involves element of 'permanency'; EPC agreement taxable as "works contract"

  • In Favour of Respondent
  • Citation Number : TS-155-AAR-2018-NT
Authority for Advance Ruling

AAR: PVC Floor Mat taxable at 18% as “Plastic Floor Coverings” under CTH 3918

  • In Favour of Respondent
  • Citation Number : TS-147-AAR-2018-NT
Authority for Advance Ruling

AAR: KKC neither excise duty nor service tax; No transitional credit under GST

  • In Favour of Not Applicable
  • Citation Number : TS-146-AAR(MAH)-2018-NT
High Court

HC: Directs TRAN-1 filing extension to May 10; No change in GSTR-3B deadline

  • In Favour of Petitioner
  • Citation Number : TS-144-HC(MAH)-2018-NT
Authority for Advance Ruling

AAR: Rules on classification of ready-to-use Grey Cement based water-resistant mortar under GST

  • In Favour of Not Applicable
  • Citation Number : TS-124-AAR-2018-NT
Authority for Advance Ruling

AAR : Ayurvedic skincare products constitute “medicaments”; Pronouncements on erstwhile Chapter Notes need revisit

  • In Favour of Not Applicable
  • Citation Number : TS-125-AAR-2018-NT
Authority for Advance Ruling

AAR: No GST registration where person engaged in exempt supplies, except under RCM

  • In Favour of Not Applicable
  • Citation Number : TS-122-AAR-2018-NT
High Court

HC: Quashes Rule empowering State authorities to verify distributors' compliance with lottery regulations

  • In Favour of Petitioner
  • Citation Number : TS-126-HC-2018(KER)-NT