Rulings ( 7203 results )

Filters
Authority for Advance Ruling

AAR: Outsourcing ‘health-care’ to Company not exempt; Legislative intent is to benefit common-man/patients

  • In Favour of Petitioner
  • Citation Number : TS-112-AAR(HAR)-2023-GST
Authority for Advance Ruling

AAR: Thermal based fogging machine a ‘mechanical appliance’ taxable at 18%

  • In Favour of Petitioner
  • Citation Number : TS-737-AAR(HAR)-2022-GST
Authority for Advance Ruling

AAR: ‘PVC Cushion Mats’ not purely car accessories, classifiable under CH 39

  • In Favour of Petitioner
  • Citation Number : TS-111-AAR(HAR)-2023-GST
Authority for Advance Ruling

AAR: LLP liable to tax on security services rendered; RCM inapplicable

  • In Favour of Petitioner
  • Citation Number : TS-736-AAR(HAR)-2022-GST
Authority for Advance Ruling

AAR: Leasing of pre-owned vehicles constitutes ‘supply’, taxable as per supply of like goods

  • In Favour of Respondent
  • Citation Number : TS-110-AAR(HAR)-2023-GST
Authority for Advance Ruling

AAR: GST applicable on supply of rice in pre-packaged and labelled packages having quantity upto 25 Kgs

  • In Favour of Applicant
  • Citation Number : TS-109-AAR(HAR)-2023-GST
High Court

HC: Dismisses review applications over credit-transition of accumulated TDS collected during pre-GST regime

  • In Favour of Petitioner
  • Citation Number : TS-735-HC(MAD)-2022-GST
High Court

HC: Quashes amendment to Rule 89(4)(C) restricting unutilized credit refund on zero-rated supplies

  • In Favour of Petitioner
  • Citation Number : TS-108-HC(KAR)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Cooperative Society’s outgoing member’s voluntary contribution exigible to GST; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-107-AAAR(MAH)-2023-GST
High Court

HC: Sets-aside order rejecting refund on completely new ground not contemplated earlier; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-106-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Imparting Flight Training services to commercial pilots in accordance with DGCA approved curriculum not exempt

  • In Favour of Respondent
  • Citation Number : TS-105-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Transfer of independent business division on ‘going concern’ basis constitutes a supply

  • In Favour of Petitioner
  • Citation Number : TS-102-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Supply of goods to overseas customers treatable neither a supply of goods or service

  • In Favour of Applicant
  • Citation Number : TS-104-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: “Sugarcane juice” not an Agricultural Produce, taxable at 12%

  • In Favour of Respondent
  • Citation Number : TS-103-AAR(UP)-2023-GST
High Court

HC: Quashes retrospective cancellation of GST-registration & consequent refund denial owing to business transfer

  • In Favour of Petitioner
  • Citation Number : TS-100-HC(DEL)-2023-GST
High Court

HC: EY India not 'intermediary' in providing professional consultancy services to overseas entities, allows IGST refund

  • In Favour of Petitioner
  • Citation Number : TS-99-HC(DEL)-2023-GST
High Court

HC: Pre-arrest bail application ‘premature’ where only witness-summons were issued

  • In Favour of Respondent
  • Citation Number : TS-98-HC(BOM)-2023-GST
High Court

HC: Directs adjustment of GST deposited, Cites misreading of annual return

  • In Favour of Petitioner
  • Citation Number : TS-97-HC(ALL)-2023-GST
High Court

HC: Directs considering assessee's request for unblocking of bank- account noting that attachment order ceases to be operative

  • In Favour of Petitioner
  • Citation Number : TS-96-HC(DEL)-2023-GST
High Court

HC: Quashes order cancelling GST registration merely for not replying to SCN

  • In Favour of Petitioner
  • Citation Number : TS-95-HC(ALL)-2023-GST