Rulings ( 7257 results )

Filters
Authority for Advance Ruling

AAR: Supply of UPS & battery at combined single price, taxable as 'mixed supply'

  • In Favour of Respondent
  • Citation Number : TS-121-AAR-2018-NT
Authority for Advance Ruling

AAR: No IGST on overseas trading absent importation of goods into India

  • In Favour of Not Available
  • Citation Number : TS-111-AAR-2018-NT
Authority for Advance Ruling

AAR: Recovery of canteen expenses from employees taxable, absent continuation of pre-GST exemption

  • In Favour of Respondent
  • Citation Number : TS-110-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: AAR : Severed rubber trees / wood constitute "goods", taxable at 18% under HSN Code 4403

  • In Favour of Respondent
  • Citation Number : TS-112-AAR-2018-NT
High Court

HC: Right to CENVAT credit not "absolute"; Transition conditions, including Sec. 140(3)(iv), not unconstitutional

  • In Favour of Respondent
  • Citation Number : TS-109-HC-2018(BOM)-NT
High Court

HC: Copy of Bombay HC judgment upholding 1 year limitation for GST transitional credit

  • In Favour of Respondent
  • Citation Number : TS-109-HC(BOM)-2018-NT
High Court

HC: Dismisses PIL seeking petrol & diesel under GST; Council recommendations prerogative for Govt.

  • In Favour of Respondent
  • Citation Number : TS-89-HC(TN)-2018-NT
High Court

HC: Bombay HC refuses to strike down 1 year transitional credit limitation; Applies SC ratio

  • In Favour of Not Applicable
  • Citation Number : TS-963-HC-2018(BOM)-NT
High Court

HC: Absent E-way bill provisions under CGST Act, interstate goods' seizure prima-facie illegal

  • In Favour of Not Applicable
  • Citation Number : TS-76-HC-2018(ALL)-NT
High Court

HC: Upholds interstate goods' seizure; Powers under State enactment analogous to IGST provisions

  • In Favour of Not Applicable
  • Citation Number : TS-73-HC-2018(ALL)-NT
High Court

HC: Quashes 'detention' for mere procedural infraction where supply non-taxable under GST statutes

  • In Favour of Not Applicable
  • Citation Number : TS-63-HC(KER)-2018-NT
High Court

HC: Refund inadvertent deposit of SGST under Cess code, disposes writ under Revenue's undertaking

  • In Favour of Not Applicable
  • Citation Number : TS-421-HC(MAH)-2017-NT
High Court

HC: Gujarat HC issues notice to Revenue over levy of IGST on ocean freight

  • In Favour of Not Applicable
  • Citation Number : TS-962-HC-2018(GUJ)-NT
High Court

HC: Takes cognizance of CGST provisions to check irregularities by traders during goods movement

  • In Favour of Not Applicable
  • Citation Number : TS-25-HC(TN)-2018-NT
High Court

HC: Copy of Allahabad HC order directing re-opening of GST portal for TRAN-1 filing

  • In Favour of Not Applicable
  • Citation Number : TS-14-HC-2018(ALL)-NT
High Court

HC: HC directs re-opening of GST portal for system's failure to upload revised TRAN-1

  • In Favour of Not Applicable
  • Citation Number : TS-977-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: No GST exemption on mechanized cleaning of agricultural produce at a plant

  • In Favour of Respondent
  • Citation Number : TS-299-AAR(RAJ)-2018-NT
High Court

HC: Directs Revenue to consider power generation co.'s request for Form 'C' after GST

  • In Favour of Not Applicable
  • Citation Number : TS-386-HC-2017(P & H)-VAT
High Court

HC: Quashes seizure & penalty for 'transit form' non-production absent intention to evade tax

  • In Favour of Petitioner
  • Citation Number : TS-379-HC(ALL)-2017-NT
High Court

HC: Delhi HC seeks Govt.'s rationale behind rescinding exemption for Non-commercial Research Institutions' local purchases

  • In Favour of Not Applicable
  • Citation Number : TS-461-HC(DEL)-2017-NT