Rulings ( 6302 results )
Appellate Authority for Advance Ruling
AAAR: Coaching-Services supplied along with Kit, Uniform, Bag not mixed but 'composite-supply’; Modifies AAR
Feb 27, 2024- In Favour of Appellant
- Citation Number : TS-722-AAAR(RAJ)-2023-GST
High Court
HC: Upholds penalty imposition for EWB non-availability during interception, cites absence of explanation
Feb 23, 2024- In Favour of Respondent
- Citation Number : TS-83-HC(ALL)-2024-GST
High Court
HC: Registration cannot be cancelled with retrospective effect mechanically merely because returns not filed for some period
Feb 23, 2024- In Favour of Petitioner
- Citation Number : TS-82-HC(DEL)-2024-GST
High Court
HC: Sets-aside demand order due to non-communication of SCN hearing to assessee
Feb 23, 2024- In Favour of Petitioner
- Citation Number : TS-85-HC(DEL)-2024-GST
High Court
HC: Cannot direct Revenue to deviate from statutory requirement of pre-deposit, condones delay in appeal-filing
Feb 23, 2024- In Favour of Respondent
- Citation Number : TS-84-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Compensation for contract breach/non-performance calculated basis clear mathematical formula, taxable at 18%
Feb 23, 2024- In Favour of Respondent
- Citation Number : TS-721-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: Original seat covers supplied with vehicle, an integral part, taxable at 28% under HSN 8708
Feb 23, 2024- In Favour of Respondent
- Citation Number : TS-719-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: Mangala Borosan and Mangala G1 not classifiable as Fertilizers but Inorganic Chemicals, taxable at 18%
Feb 23, 2024- In Favour of Respondent
- Citation Number : TS-720-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: Afforestation/Reforestation/Revegetation Project with carbon-credits trading as main goal not agri-support service
Feb 23, 2024- In Favour of Not Applicable
- Citation Number : TS-81-AAR(AP)-2024-GST
High Court
HC: Payment routed through Intermediary as per FEMA, a 'receipt in foreign-currency'; Allows IGST-refund
Feb 22, 2024- In Favour of Petitioner
- Citation Number : TS-80-HC(MAD)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Sets-aside AAR ruling on classification of 'NBS Crackle' used as ice-cream topping
Feb 22, 2024- In Favour of Appellant
- Citation Number : TS-718-AAAR(AP)-2023-GST
High Court
HC: Assessee can file appeal before Principal Bench, GSTAT amidst delay in State Bench appointment
Feb 22, 2024- In Favour of Petitioner
- Citation Number : TS-79-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: Dal supplied to Department for Women & Children through Nodal Agency not liable to GST
Feb 21, 2024- In Favour of Petitioner
- Citation Number : TS-78-AAR(TEL)-2024-GST
Authority for Advance Ruling
AAR: Renting building to Govt. for running boys-hostel not exempt; Interprets phrase “in-relation-to”
Feb 21, 2024- In Favour of Respondent
- Citation Number : TS-77-AAR(TEL)-2024-GST
High Court
HC: Restores registration, citing lack of justification for cancellation; Allows Revenue to issue fresh notice
Feb 20, 2024- In Favour of Petitioner
- Citation Number : TS-73-HC(BOM)-2024-GST
High Court
HC: Directs reconsideration of appeal against registration cancellation citing return filing, tax payment by assessee
Feb 20, 2024- In Favour of Petitioner
- Citation Number : TS-64-HC(MAD)-2024-GST
High Court
HC: Instructs to avail statutory remedy of appeal for transitional-credit denial; Dismisses writ
Feb 20, 2024- In Favour of Respondent
- Citation Number : TS-68-HC(KER)-2024-GST
High Court
HC: Quashes GST concessional-rate denial on car to Persons with Disabilities; Directs issuance of apt. certificate
Feb 20, 2024- In Favour of Not Applicable
- Citation Number : TS-76-HC(DEL)-2024-GST
High Court
HC: Sets aside order levying GST on petrol/diesel sale, considers non-notification of date by GST-Council
Feb 20, 2024- In Favour of Not Applicable
- Citation Number : TS-75-HC(CAL)-2024-GST
High Court
HC: Quashes orders disallowing ITC, transitional credit without cross-examination of Bank Officers; Remits matter
Feb 20, 2024- In Favour of Petitioner
- Citation Number : TS-74-HC(MAD)-2024-GST