Rulings ( 7196 results )

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Authority for Advance Ruling

AAR: Employer entitled to take ITC on cab-service provided to women employees working night-shift

  • In Favour of Applicant
  • Citation Number : TS-476-AAR(TN)-2023-GST
High Court

HC: ‘Prohibition’ order akin to ‘seizure’, notice issued 6 months post, not invalid

  • In Favour of Respondent
  • Citation Number : TS-474-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: 'Independent' service by auto-driver on 'Namma Yatri' App, not supply through ‘electronic commerce operator’

  • In Favour of Applicant
  • Citation Number : TS-473-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Licensing of distribution rights to exhibit film classifiable not classifiable as broadcasting service

  • In Favour of Respondent
  • Citation Number : TS-470-AAR(KAR)-2023-GST
High Court

HC: Quashes STO’s prohibition order since notice not issued from goods seizure date

  • In Favour of Petitioner
  • Citation Number : TS-784-HC(GUJ)-2021-GST
Authority for Advance Ruling

AAR: School bus fee exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-472-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: Subsidy from Central/State Govt. not affecting value of supply not excludible

  • In Favour of Petitioner
  • Citation Number : TS-471-AAR(KAR)-2023-GST
High Court

HC: Allows regular bail to accused; Cites ‘no notice’ issued by GST Authority

  • In Favour of Applicant
  • Citation Number : TS-467-HC(GUJ)-2023-GST
High Court

HC: Quashes adjustment of Output Tax in an application for refund claim; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-469-HC(CAL)-2023-GST
High Court

HC: Entertains writ considering ‘no second appellate forum’; Issues notice to Department

  • In Favour of Petitioner
  • Citation Number : TS-468-HC(ORI)-2023-GST
High Court

HC: Directs release of goods being accompanied with invoice, specific documents; Disposes writ

  • In Favour of Petitioner
  • Citation Number : TS-466-HC(ALL)-2023-GST
High Court

HC: State Tax Officer not ‘proper officer’ for exercising powers of Provisional Attachment; Disposes writ

  • In Favour of Not Applicable
  • Citation Number : TS-464-HC(BOM)-2023-GST
High Court

HC: Quashes registration-cancellation order bereft of specific reason; Imposes cost

  • In Favour of Petitioner
  • Citation Number : TS-465-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Mixing scent with tobacco dust, not manufacturing

  • In Favour of Appellant
  • Citation Number : TS-459-AAAR(UP)-2023-GST
Appellate Authority for Advance Ruling

AAAR: ‘Service recipient’ ineligible to seek Advance Ruling, affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-462-AAAR(UP)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Strikes down AAR direction mandating GST-invoice submission by contractor, absent provision in Act

  • In Favour of Not Available
  • Citation Number : TS-463-AAAR(UTT)-2023-GST
High Court

HC: Tax amount non-reflection in GSTR-2A not sufficient to deny ITC-claim; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-461-HC(KER)-2023-GST
Authority for Advance Ruling

AAR: Supplying uniforms, bags, study material alongwith coaching service for consolidated charge, a “composite supply”

  • In Favour of Applicant
  • Citation Number : TS-783-AAR(RAJ)-2021-GST
High Court

HC: 'Mango Pulp' always taxable at 12%, not 18% GST; Clarification applies retrospectively

  • In Favour of Petitioner
  • Citation Number : TS-460-HC(AP)-2023-GST
High Court

HC: Cannot reject ‘legitimate’ claim by adopting 'pedantic approach'; Allows refund in two-parts

  • In Favour of Not Applicable
  • Citation Number : TS-458-HC(GUJ)-2023-GST