Rulings ( 7163 results )

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High Court

HC: Disposes 48 petitions on Section 168A notifications, preserves Luxmi Traders remedies for portal-only GST service

  • In Favour of Petitioner
  • Citation Number : TS-593-HC(DEL)-2026-GST
High Court

HC: Copy of Gujarat HC judgment striking down levy on pre- October 26, 2023 corporate guarantees

  • In Favour of Both
  • Citation Number : TS-592-HC(GUJ)-2026-GST
High Court

HC: Building-plan sanction is not a supply of goods or services; BDA cannot collect GST

  • In Favour of Petitioner
  • Citation Number : TS-591-HC(KAR)-2026-GST
High Court

HC: Refund payable in cash, not re-credited to ECrL, where business closed or registration discontinued

  • In Favour of Petitioner
  • Citation Number : TS-590-HC(ALL)-2026-GST
Supreme Court

SC: Copy of SC-judgment on Section 69 order communication; No arrest protection after anticipatory bail rejection

  • In Favour of Appellant
  • Citation Number : TS-589-SC-2026-GST
Authority for Advance Ruling

AAR: Offset printing job work with ancillary processes constitutes composite supply; Attracts 18% GST

  • In Favour of Not Available
  • Citation Number : TS-588-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Papad Khar used in manufacturing Papad, classifiable as Sodium Sequicarbonate, not Common Salt; Attracts 18% GST

  • In Favour of Not Available
  • Citation Number : TS-587-AAR(GUJ)-2026-GST
High Court

HC: Automatic revocation of provisional attachment after 1 year unequivocal; Directs RBI to ensure uniform compliance

  • In Favour of Petitioner
  • Citation Number : TS-586-HC(DEL)-2026-GST
High Court

HC: Section 6(2)(b) infirmity absent where CGST proceedings precede SGST action; Relegates Assessee to appeal

  • In Favour of Respondent
  • Citation Number : TS-585-HC(DEL)-2026-GST
Authority for Advance Ruling

AAR: Cow dung collection and transportation for Kota Development Authority constitutes mixed supply, attracts 18% GST

  • In Favour of Not Available
  • Citation Number : TS-584-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Ballast loading into Railway wagons classifiable under SAC 996719 as cargo handling service; liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-583-AAR(KAR)-2026-GST
High Court

HC: Section 73 proceedings sine qua non for Section 128A interest waiver; Self-assessed tax not excluded

  • In Favour of Petitioner
  • Citation Number : TS-581-HC(MAD)-2026-GST
High Court

HC: No Rule 89(2)(m) certification for refund of interest on already sanctioned GST refund

  • In Favour of Petitioner
  • Citation Number : TS-580-HC(TEL)-2026-GST
Supreme Court

SC: Dismisses HDPE drum supplier’s SLP against denial of concessional rate for non-supply to ‘port of export’

  • In Favour of Respondent
  • Citation Number : TS-579-SC-2026-GST
GST Appellate Tribunal

GSTAT: Refund of erstwhile CENVAT credit u/s 142(3) appealable before CESTAT; Tribunal lacks jurisdiction

  • In Favour of Respondent
  • Citation Number : TS-578-GSTAT-2026-GST
Authority for Advance Ruling

AAR: Ophthalmic Binocular Surgical Microscope classifiable under CTH 9018; Attracts 5% GST

  • In Favour of Applicant
  • Citation Number : TS-577-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Laundry soap in bar/cake form classifiable under sub-heading 34011942; Attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-576-AAR(GUJ)-2026-GST
Supreme Court

SC: Rule 96(10) omission, without a saving clause, nullifies all pending proceedings; Upholds Gujarat HC judgment

  • In Favour of Respondent
  • Citation Number : TS-575-SC-2026-GST
Authority for Advance Ruling

AAR: Mere carving does not make stone building products ornamental; 5% GST confined to standalone decorative articles

  • In Favour of Not Available
  • Citation Number : TS-574-AAR(RAJ)-2026-GST
High Court

HC: Adequacy of reasons, reliance on electronic data, and earlier audit plea not effective to bypass appellate remedy

  • In Favour of Respondent
  • Citation Number : TS-573-HC(DEL)-2026-GST