Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Liquidated damages / Penalties received due to contractual breach taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-163-AAR(TEL)-2022-GST
High Court

HC: Directs re-credit/restoration in ECL of ITC inadvertently utilised for IGST-payment on exports

  • In Favour of Applicant
  • Citation Number : TS-160-HC(GUJ)-2022-GST
High Court

HC: Directs conditional release of detained vehicle for ‘unfound receiving address’ in invoice

  • In Favour of Respondent
  • Citation Number : TS-159-HC(MAD)-2022-GST
High Court

HC: Revenue committed blunder by determining tax-liability vide incorrect Form issuance; Reiterates procedural requirements

  • In Favour of Applicant
  • Citation Number : TS-157-HC(GUJ)-2022-GST
NAA

NAA: Profiteering provision inapplicable where project launch and commencement certificate receipt took place post-GST

  • In Favour of Respondent
  • Citation Number : TS-156-NAA-2022-GST
NAA

NAA: No case of profiteering by Realtor where project started and flats allotted post-GST

  • In Favour of Respondent
  • Citation Number : TS-155-NAA-2022-GST
Appellate Authority for Advance Ruling

AAAR: Rendering diagnostic images to hospitals/clinics not ‘Healthcare Service’ but 'input-service for Diagnosis

  • In Favour of Respondent
  • Citation Number : TS-1270-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling

AAAR: No GST & TDS On Renting Of Immovable Property To Social Welfare Department for backward-class residential accommodation

  • In Favour of Applicant
  • Citation Number : TS-154-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ITC ineligible on gift distribution, third-party canteen service; No GST on coupons distributed to employees

  • In Favour of Not Applicable
  • Citation Number : TS-1269-AAAR(HAR)-2020-GST
High Court

HC: Revenue to issue physical SCN/Final-order for GST-registration cancellation till GSTN glitches sorted

  • In Favour of Applicant
  • Citation Number : TS-152-HC(GUJ)-2022-GST
High Court

HC: Warns Revenue for passing absurd/vague GST registration cancellation order

  • In Favour of Applicant
  • Citation Number : TS-151-HC(GUJ)-2022-GST
High Court

HC: Bail cannot be withheld as punishment; Prosecution should follow the ‘trial upstream’

  • In Favour of Applicant
  • Citation Number : TS-150-HC(ORI)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on construction of warehouse intended to be leased; Safari-Retreats case not 'binding'

  • In Favour of Respondent
  • Citation Number : TS-1268-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Laboratory Reagents taxable at concessional rate of 12% under CH 3822; Modifies AAR

  • In Favour of Applicant
  • Citation Number : TS-1267-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Preferential Location Service different from construction, attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-1266-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Optional transport facility to staff not employer's contractual-obligation/CSR; Amount in excess of Rs. 50k taxable

  • In Favour of Respondent
  • Citation Number : TS-1265-AAAR(HAR)-2020-GST
Authority for Advance Ruling

AAR: 'Superior Kerosene Oil' along with other charges, supplied under PDS, taxable at 5%; denies 'FPS' exemption

  • In Favour of Respondent
  • Citation Number : TS-149-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Value of acquisition, incidental expenses includible in supply of Superior Kerosene Oil

  • In Favour of Respondent
  • Citation Number : TS-148-AAR(WB)-2022-GST
High Court

HC: Considering post-facto address inclusion in GST registration, turns down vehicle detention order

  • In Favour of Respondent
  • Citation Number : TS-147-HC(MAD)-2022-GST
High Court

HC: Citing mere technical breach without intention to evade tax, quashes penalty order

  • In Favour of Applicant
  • Citation Number : TS-146-HC(MAD)-2022-GST