Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: 18% GST on works undertaken for constructing employee’s residential quarters at Nuclear Power Project

  • In Favour of Respondent
  • Citation Number : TS-181-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: ‘PSA Medical Oxygen Generation Plant’ taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-180-AAR(TN)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Concessional 0.1% rate inapplicable where goods not moved directly to 'port of export'; Affirms AAR

  • In Favour of Petitioner
  • Citation Number : TS-179-AAAR(KAR)-2022-GST
High Court

HC: Tax object & quantum are policy-decision matters; Upholds simultaneous GST & NCCD levy on tobacco

  • In Favour of Respondent
  • Citation Number : TS-178-HC(KAR)-2022-GST
High Court

HC: Goods detained solely for undervaluation 'statutorily unwarranted'; Directs Commissioner to issue instruction

  • In Favour of Petitioner
  • Citation Number : TS-1358-HC(KER)-2019-GST
Authority for Advance Ruling

AAR: Sale of Coal and supply of coal handling and distribution service not a ‘composite supply’

  • In Favour of Respondent
  • Citation Number : TS-177-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: No ITC on incremental foundations of factory, being ‘civil structures’

  • In Favour of Respondent
  • Citation Number : TS-176-AAR(TN)-2022-GST
High Court

HC: Failure to give hearing opportunity when passing adverse assessment-order, violates natural justice principles

  • In Favour of Petitioner
  • Citation Number : TS-173-HC(AP)-2022-GST
High Court

HC: Permits release of detained goods on furnishing Bank Guarantee equivalent to penalty

  • In Favour of Applicant
  • Citation Number : TS-172-HC(MAD)-2022-GST
High Court

HC: Order rejecting refund application without Revenue discharging onus of personal hearing, ‘flawed’

  • In Favour of Respondent
  • Citation Number : TS-175-HC(DEL)-2022-GST
High Court

HC: Provisional attachment of current account not efficacious beyond 1 year

  • In Favour of Respondent
  • Citation Number : TS-174-HC(DEL)-2022-GST
High Court

HC: ‘Fryums’ of different shapes and size - classifiable as ‘Papad’? Gujarat HC issues Notice

  • In Favour of Applicant
  • Citation Number : TS-171-HC(GUJ)-2022-GST
High Court

HC: ‘Unfried Fryums’ is classifiable as ‘Papad’?; Gujarat HC issues notice to UOI

  • In Favour of Applicant
  • Citation Number : TS-170-HC(GUJ)-2022-GST
High Court

HC: Given payment of outstanding tax by Assessee, quashes order cancelling GST registration

  • In Favour of Applicant
  • Citation Number : TS-169-HC(GUJ)-2022-GST
High Court

HC: Directs IGST refund where SB declares intent to avail reward under Mercantile Scheme

  • In Favour of Respondent
  • Citation Number : TS-168-HC(GUJ)-2022-GST
Supreme Court

SC: Interest @ 6% payable where delay in granting refund is not ‘inordinate’; Overrules HC

  • In Favour of Applicant
  • Citation Number : TS-167-SC-2022-GST
High Court

HC: Authority to take decision on credit admissibility within contours of Heritage Lifestyles decision

  • In Favour of Applicant
  • Citation Number : TS-166-HC(BOM)-2022-GST
High Court

HC: Provisional attachment cannot hamper normal business activities; Cautions Revenue for overlooking CBIC Instructions

  • In Favour of Applicant
  • Citation Number : TS-165-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Concessional rate applicable only till Dec 21’ for composite works-contract to main-contractor engaged in tunnel construction

  • In Favour of Applicant
  • Citation Number : TS-162-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: ITC of IGST paid on import of goods being sold directly to customers, available to Applicant

  • In Favour of Applicant
  • Citation Number : TS-164-AAR(TEL)-2022-GST