Rulings ( 6754 results )
Authority for Advance Ruling
AAR: Fan Drive Assembly supplied by BorgWarner classifiable as ‘Fluid Coupling’; Attracts 18% GST
May 05, 2026- In Favour of Applicant
- Citation Number : TS-319-AAR(TN)-2026-GST
High Court
HC: Refund rejection treating related entities as 'Agent' quashed for ignoring Assessee’s submission; Directs fresh adjudication
May 04, 2026- In Favour of Petitioner
- Citation Number : TS-318-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Non-cash dealer incentives taxable as ‘supply of service’; GST payable on perquisite value
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-1097-AAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Remands issue of taxability of non-cash incentives to AAR
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-317-AAAR(TN)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Govt-funded R&D activities by AYUSH-Ministry qua nodal-agency tantamount to ‘supply’; ‘Grants’ qualify as ‘consideration’
May 04, 2026- In Favour of Respondent
- Citation Number : TS-316-AAAR(AP)-2026-GST
High Court
HC: Quashes penalty order issued without SCN; Violates natural justice mandate
May 02, 2026- In Favour of Petitioner
- Citation Number : TS-315-HC(P&H)-2026-GST
High Court
HC: Restores GST registration retrospectively despite delayed appeal
May 02, 2026- In Favour of Petitioner
- Citation Number : TS-314-HC(BOM)-2026-GST
GST Appellate Tribunal
GSTAT: Directs DGAP to investigate ITC reversal of Rs. 47.46 cr in LDA profiteering case
May 02, 2026- In Favour of Not Applicable
- Citation Number : TS-313-GSTAT(DEL)-2026-GST
High Court
HC: Refusing to read down Section-16(2)(c ), upholds constitutional-validity; ITC eligible only upon supplier’s tax payment
May 01, 2026- In Favour of Respondent
- Citation Number : TS-312-HC(GUJ)-2026-GST
High Court
HC: Post-merger, proceedings initiated against amalgamating entity void- ab-initio; Quashes demand against Vodafone-Idea -Ltd
May 01, 2026- In Favour of Petitioner
- Citation Number : TS-311-HC(BOM)-2026-GST
High Court
HC: In Tata Sons - Docomo case, Bombay HC holds that Damages are not liable to GST, there being no ‘supply’
Apr 30, 2026- In Favour of Petitioner
- Citation Number : TS-310-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Coaching for classes 5–12 a “supplementary education”, attracting 18% levy
Apr 30, 2026- In Favour of Not Applicable
- Citation Number : TS-309-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Supply of Electric Buses to Municipal Corporation attracts 18% levy; Electricity not a ‘fuel’
Apr 30, 2026- In Favour of Not Applicable
- Citation Number : TS-308-AAR(GUJ)-2026-GST
High Court
HC: Delay in filing appeal can be condoned where ‘sufficient cause’ is established; Remands matter
Apr 30, 2026- In Favour of Petitioner
- Citation Number : TS-307-HC(GUJ)-2026-GST
High Court
HC: Combined SCN for multiple tax periods not prohibited under sections 73/74; Allows Revenue’s appeal
Apr 30, 2026- In Favour of Appellant
- Citation Number : TS-305-HC(KAR)-2026-GST
High Court
HC: Mere uploading of SCN on portal ‘improper’; Remands matter
Apr 30, 2026- In Favour of Petitioner
- Citation Number : TS-304-HC(DEL)-2026-GST
High Court
HC: Remands assessment order on sale of villa post completion certificate citing non-consideration of reply
Apr 30, 2026- In Favour of Petitioner
- Citation Number : TS-303-HC(KAR)-2026-GST
High Court
HC: Registration cancellation ‘counterproductive’ when return-filing default is the only reason
Apr 30, 2026- In Favour of Petitioner
- Citation Number : TS-302-HC(CAL)-2026-GST
High Court
HC: Mere cash deposit in ledger not sufficient to claim discharge of liability
Apr 29, 2026- In Favour of Respondent
- Citation Number : TS-301-HC(AP)-2026-GST
GST Appellate Tribunal
GSTAT: Fixed-prices under development agreement can’t override Sec 171 mandate; Confirms Rs. 1.49 cr profiteering
Apr 29, 2026- In Favour of Appellant
- Citation Number : TS-299-GSTAT(DEL)-2026-GST