Rulings ( 6605 results )
Authority for Advance Ruling
AAR: 'Softy ice-cream mix' having sugar as major ingredient not dairy-product, taxable at 18%
Oct 21, 2024- In Favour of Respondent
- Citation Number : TS-680-AAR(RAJ)-2024-GST
High Court
HC: Dispenses pre-deposit for appeal challenging CGST/SGST demand considering IGST-payment by Mercedez
Oct 21, 2024- In Favour of Petitioner
- Citation Number : TS-679-HC(TEL)-2024-GST
High Court
HC: Allows taxpayer to file appeal against adjudication order, after Safari Retreats verdict
Oct 21, 2024- In Favour of Not Available
- Citation Number : TS-678-HC(MP)-2024-GST
High Court
HC: Directs fresh assessment order for returns-mismatch assessed twice earlier
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-677-HC(MAD)-2024-GST
High Court
HC: Quashes revocation of GST registration-cancellation for violation of principles of natural justice
Oct 18, 2024- In Favour of Petitioner
- Citation Number : TS-676-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: Rules as to the taxability of printing services under Government tender
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-1259-AAR(KAR)-2018-GST
High Court
HC: Directs to unblock electronic credit ledger; Follows K9
Oct 18, 2024- In Favour of Petitioner
- Citation Number : TS-675-HC(KAR)-2024-GST
High Court
HC: Directs to unblock electronic credit ledger; Follows K9
Oct 18, 2024- In Favour of Petitioner
- Citation Number : TS-674-HC(KAR)-2024-GST
High Court
HC: Remands for re-do of assessment owing to new ITC mechanism
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-673-HC(MAD)-2024-GST
High Court
HC: Restores ITC denial to show cause notice stage owing to new ITC mechanism
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-672-HC(MAD)-2024-GST
High Court
HC: Directs Central authorities to halt parallel probe after State authority confirms ITC claims as genuine
Oct 18, 2024- In Favour of Not Applicable
- Citation Number : TS-671-HC(GAUH)-2024-GST
High Court
HC: SCN containing all material particulars not ‘vague’; Dismisses petition imposing 'exemplary costs'
Oct 17, 2024- In Favour of Petitioner
- Citation Number : TS-670-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: GST on Corporate-Guarantee from overseas group entity payable only one-time, not periodically
Oct 16, 2024- In Favour of Applicant
- Citation Number : TS-669-AAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on minimum lease payment and upfront payment
Oct 16, 2024- In Favour of Not Available
- Citation Number : TS-668-AAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: Pre-mixing of tobacco with lime attracts 28% GST, 160% compensation cess
Oct 16, 2024- In Favour of Not Applicable
- Citation Number : TS-667-AAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: 'Rajasthan Tourism Development Corporation' not a ‘pure-agent’ while operating luxury-trains with Indian-Railways
Oct 16, 2024- In Favour of Not Applicable
- Citation Number : TS-666-AAR(RAJ)-2024-GST
High Court
HC: Directs submission of outward supplies in GSTR-01 to determine bonafides of export transaction
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-665-HC(MAD)-2024-GST
High Court
HC: Remands for reconsideration as Finance Act carves out new ITC entitlement mechanism
Oct 15, 2024- In Favour of Appellant
- Citation Number : TS-664-HC(KER)-2024-GST
High Court
HC: Sets aside GST registration-cancellation taking a ‘pragmatic view’, subject to return-filing, tax payment
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-663-HC(CAL)-2024-GST
High Court
HC: Quashes recovery notice issuance to deceased taxpayer and not to legal representative
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-662-HC(DEL)-2024-GST