Rulings ( 7205 results )

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Authority for Advance Ruling

AAR: ‘Raula Gundi’ made by mixing tobacco dust, bhaja dhania, Mustard Oil is ‘Chewing Tobacco (without lime-tube)’, taxable at 28% GST with 160% Compensation Cess

  • In Favour of Respondent
  • Citation Number : TS-664-AAR(OD)-2022-GST
Authority for Advance Ruling

AAR: Extends GST exemption to printing of pre-examination items for ‘educational institutions’

  • In Favour of Petitioner
  • Citation Number : TS-666-AAR(AP)-2022-GST
Authority for Advance Ruling

AAR: “Roombr”, a walltop computer being an automatic data processing machine is classifiable under Head 8471 4190

  • In Favour of Applicant
  • Citation Number : TS-663-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Transfer of LoanFront App is “service by way of transfer of going concern”, exempt

  • In Favour of Applicant
  • Citation Number : TS-662-AAR(KAR)-2022-GST
High Court

HC: Quashes Appellate Order upholding registration revocation without giving 'dispositive reasoning', remands matter

  • In Favour of Petitioner
  • Citation Number : TS-661-HC(MAD)-2022-GST
High Court

HC: Refuses release of laptop, computer, documents seized by DGGI during search

  • In Favour of Respondent
  • Citation Number : TS-660-HC(DEL)-2022-GST
High Court

HC: Mere non-payment to supplier cannot restrict credit entitlement; Directs unblocking ITC lying in ECrL

  • In Favour of Petitioner
  • Citation Number : TS-659-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Execution of lake beautification work for State Tourism Development Corporation taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-658-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: 18% GST on warehouses & cold-storages constructed for State Govt. entity

  • In Favour of Respondent
  • Citation Number : TS-657-AAR(TEL)-2022-GST
High Court

HC: Cryptic ex parte order determining tax violates natural justice principle, warrants remand

  • In Favour of Petitioner
  • Citation Number : TS-654-HC(PAT)-2022-GST
High Court

HC: E-way bill expiry no ground to detain goods and vehicle

  • In Favour of Petitioner
  • Citation Number : TS-653-HC(GUJ)-2022-GST
Supreme Court

SC: Issues notice in warehousing-industry's writ; Tags with SLP challenging ‘Safari Retreats’ verdict

  • In Favour of Not Applicable
  • Citation Number : TS-652-SC-2022-GST
High Court

HC: Grants bail considering long custody, trial delay, investigation completion and max sentence under GST

  • In Favour of Applicant
  • Citation Number : TS-656-HC(CHAT)-2022-GST
High Court

HC: Directs assessee to demonstrate interest payment on tax paid belatedly

  • In Favour of Petitioner
  • Citation Number : TS-655-HC(MAD)-2022-GST
Authority for Advance Ruling

AAR: Diesel cost incurred for running DG set provided on rental basis taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-651-AAR(UTT)-2022-GST
Authority for Advance Ruling

AAR: Value of free diesel filled by service recipient includible in GTA service valuation

  • In Favour of Respondent
  • Citation Number : TS-650-AAR(UTT)-2022-GST
High Court

HC: Recommends assessee's direct communication with GSTN to redress software limitation; Directs IGST refund

  • In Favour of Petitioner
  • Citation Number : TS-649-HC(GUJ)-2022-GST
High Court

HC: Allows refund of GST paid on notice-pay recovery; Circular applicable retrospectively

  • In Favour of Respondent
  • Citation Number : TS-648-HC(KER)-2022-GST
High Court

HC: State competent to enact 'saving-clause'; Validates 'notice' proposing reassessment issued post July 2017

  • In Favour of Respondent
  • Citation Number : TS-647-HC(KER)-2022-GST
Authority for Advance Ruling

AAR: Administration of COVID-19 vaccine by Hospitals taxable at 5%; Denies exemption as ‘health-care’ services

  • In Favour of Respondent
  • Citation Number : TS-646-AAR(AP)-2022-GST