Rulings ( 7211 results )
Authority for Advance Ruling
AAR: 'Telecommunication services' by Vodafone Idea to Municipal Corporation for office-use not ‘exempt’
- In Favour of Respondent
- Citation Number : TS-388-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Mango Pulp/Puree’ classifiable under residuary entry taxable @ 18%;
- In Favour of Not Applicable
- Citation Number : TS-782-AAR(AP)-2021-GST
High Court
HC: Atos Global IT Solutions challenges vires of Circular stipulating limitation period for rectified refund application
- In Favour of Not Applicable
- Citation Number : TS-386-HC(GUJ)-2022-GST
High Court
HC: Following Mohit-Minerals verdict, directs refund of IGST collected on Ocean-Freight with interest
- In Favour of Petitioner
- Citation Number : TS-385-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Cannot seek advance ruling in relation to manufacture of ‘Fly Ash Bricks’ absent infrastructure to commence manufacture
- In Favour of Applicant
- Citation Number : TS-384-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Cannot admit advance ruling on question of classification pending investigation before DGGI
- In Favour of Petitioner
- Citation Number : TS-383-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Complete gamut of activities required for patient’s well-being from admission till discharge a ‘composite supply’ of health-care service’
- In Favour of Applicant
- Citation Number : TS-382-AAR(TN)-2022-GST
High Court
HC: Gauhati HC stays OIL's tenders for lack of clarity on 'applicable' GST rates
- In Favour of Not Applicable
- Citation Number : TS-381-HC(GAUH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Purchase/Allotment of land after undertaking development activities constitutes supply, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-380-AAAR(MP)-2022-GST
Supreme Court
SC: Private Tour Operators arranging Haj pilgrimage not conducting "religious ceremony"; Dismisses "discrimination" plea
- In Favour of Respondent
- Citation Number : TS-379-SC-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supplies to Integrated Coach Factory for single price constitutes ‘Mixed Supply’
- In Favour of Petitioner
- Citation Number : TS-377-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Solar Power Generator’s DC Cables eligible for concessional GST at 12% w.e.f. Oct 01, 2021
- In Favour of Petitioner
- Citation Number : TS-376-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Polypropylene Non-woven bags classifiable under Chapter Heading 3923; Upholds AAR
- In Favour of Respondent
- Citation Number : TS-375-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supply of food & beverages to Rajdhani passengers taxable at 5% without ITC
- In Favour of Appellant
- Citation Number : TS-374-AAAR(DEL)-2022-GST
Authority for Advance Ruling
AAR: Roof Mounted AC package unit manufactured as per Indian Railways' specifications classifiable under Chapter 8607
- In Favour of Applicant
- Citation Number : TS-372-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Traditional Indian sweets not ‘confectionary’ in general sense, classifies ‘Anna Malai Mithai’ under residuary entry 2106 90 99
- In Favour of Applicant
- Citation Number : TS-373-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: ‘Ber Berry’ classifiable Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar
- In Favour of Petitioner
- Citation Number : TS-371-AAR(MP)-2022-GST
Authority for Advance Ruling
AAR: Different tax liability cannot be fastened on identical service terming them as ‘Hire’ and ‘Rent’
- In Favour of Petitioner
- Citation Number : TS-370-AAR(MP)-2022-GST
Supreme Court
SC: Copy of Supreme Court order on TRAN1/TRAN2 issue, disposing off a batch of 400 appeals
- In Favour of Respondent
- Citation Number : TS-369-SC-2022-GST
High Court
HC: Denies habeas-corpus relief to tax-professional already produced before Magistrate; Calls for guidelines on ‘continuous interrogations’
- In Favour of Both
- Citation Number : TS-368-HC(GUJ)-2022-GST