Rulings ( 6926 results )
High Court
HC: Consolidated show cause notices for multiple years impermissible under Sec. 74
Jun 02, 2026- In Favour of Not Applicable
- Citation Number : TS-403-HC(DEL)-2026-GST
Authority for Advance Ruling
AAR: ITC on canteen services eligible only for regular employees, not contractual employees
Jun 02, 2026- In Favour of Applicant
- Citation Number : TS-401-AAR(KAR)-2026-GST
Supreme Court
SC: Disposes SLP challenging Sec.16(2) validity, preserves Assessee’s right to raise challenge before appropriate fora
Jun 02, 2026- In Favour of Respondent
- Citation Number : TS-402-SC-2026-GST
Authority for Advance Ruling
AAR: GST payable under RCM on PWD road restoration charges for roads damaged during gas pipeline laying
Jun 02, 2026- In Favour of Not Applicable
- Citation Number : TS-1109-AAR(GOA)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Road restoration charges for laying gas pipelines by Indian Oil-Adani taxable under Reverse Charge
Jun 02, 2026- In Favour of Not Applicable
- Citation Number : TS-1108-AAAR(GOA)-2025-GST
Authority for Advance Ruling
AAR: Divergent rulings GST exemption for tanker-supplied drinking water to IIT Goa; SGST Member allows, CGST Member denies
Jun 02, 2026- In Favour of Not Applicable
- Citation Number : TS-1107-AAR(GOA)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Supply of drinking water through tankers to IIT Goa exempt from GST; Overturns divergent AAR rulings
Jun 02, 2026- In Favour of Appellant
- Citation Number : TS-1106-AAAR(GOA)-2025-GST
High Court
HC: Exoneration in Sec.73 proceedings by State authorities would not ipso facto prohibit Central proceedings u/s 74
Jun 01, 2026- In Favour of Respondent
- Citation Number : TS-400-HC(DEL)-2026-GST
Authority for Advance Ruling
AAR: Desilting services to Captain of Ports Department not eligible for GST exemption
Jun 01, 2026- In Favour of Not Applicable
- Citation Number : TS-1105-AAR(GOA)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Refrains from deciding dredging exemption issue due to parallel adjudication
Jun 01, 2026- In Favour of Not Applicable
- Citation Number : TS-399-AAAR(GOA)-2026-GST
Authority for Advance Ruling
AAR: Psyllium seeds procured via APMC auctions directly from farmers qualify as exempt ‘fresh’ Isabgol
Jun 01, 2026- In Favour of Applicant
- Citation Number : TS-398-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Proceedings pending before GST authority bars advance ruling admissibility on hotel-construction ITC-admissibility
May 30, 2026- In Favour of Not Applicable
- Citation Number : TS-397-AAR(WB)-2026-GST
Supreme Court
SC: Stakes on uncertain outcomes render online-gaming taxable actionable claims; Valuation must conform to Rules
May 29, 2026- In Favour of Petitioner
- Citation Number : TS-391-SC-2026-GST
Supreme Court
SC: Online skill games played for stakes lose Article 19 shield; States can impose total ban
May 29, 2026- In Favour of Petitioner
- Citation Number : TS-392-SC-2026-GST
Authority for Advance Ruling
AAR: Rose Water “Pooja Panneer” not Pooja Samagri; Rejects exemption, Rules 18% GST-levy
May 29, 2026- In Favour of Respondent
- Citation Number : TS-396-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Foreign director’s commission taxable as import of services; Overseas marketing agents “intermediary”, no GST leviable
May 29, 2026- In Favour of Not Applicable
- Citation Number : TS-395-AAR(TN)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Compostable plastic bags taxable at 5%, conditional on biodegradability; Upholds AAR ruling
May 29, 2026- In Favour of Respondent
- Citation Number : TS-394-AAAR(RAJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Ready-to-eat packaged Chicken/Mutton curry not classifiable as 'prepared or preserved meat' under CH 16
May 29, 2026- In Favour of Appellant
- Citation Number : TS-1104-AAAR(KER)-2025-GST
High Court
HC: Proceedings for Rule 96(10) contravention lapse upon its omission, even if initiated earlier
May 28, 2026- In Favour of Petitioner
- Citation Number : TS-387-HC(CAL)-2026-GST
High Court
HC: Construction of roads vis-à-vis toll-collection-rights, a taxable ‘barter’ between NHAI and concessionaire; Sustains demand
May 28, 2026- In Favour of Respondent
- Citation Number : TS-393-HC(RAJ)-2026-GST