Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Escalated Value/Price forms part of 'Transaction Value' of road-construction contract with NHAI, liable to GST

  • In Favour of Applicant
  • Citation Number : TS-142-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Earthwork for Central Railways project a ‘composite works contract’ taxable at 5%

  • In Favour of Applicant
  • Citation Number : TS-144-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Supply of service of collection and disposal of bio-medical waste to the State Govt., exempt

  • In Favour of Applicant
  • Citation Number : TS-143-AAR(WB)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No ruling on inclusion of value of diesel supplied free of cost in GTA service

  • In Favour of Not Applicable
  • Citation Number : TS-140-AAAR(CHAT)-2022-GST
Authority for Advance Ruling

AAR: Diesel filling on free of cost basis includible in value of service

  • In Favour of Respondent
  • Citation Number : TS-780-AAR(CHND)-2021-GST
High Court

HC: Extends one-last opportunity to amend GSTR-01 for ticking ‘Deemed Export’ column, disposes writ

  • In Favour of Not Applicable
  • Citation Number : TS-139-HC(GUJ)-2022-GST
High Court

HC: No justification for in-transit stoppage of goods/vehicle in transaction between registered dealers

  • In Favour of Applicant
  • Citation Number : TS-138-HC(TRI)-2022-GST
High Court

HC: Quashes order cancelling GST-registration passed in absolute violation of natural-justice principle, allows writ

  • In Favour of Petitioner
  • Citation Number : TS-137-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Environmental projects involving ancillary activities not ‘charitable’ if done against consideration

  • In Favour of Not Available
  • Citation Number : TS-1264-AAAR(CHAT)-2020-GST
Appellate Authority for Advance Ruling

AAAR: NMDC liable to pay GST on royalty, contributions to Trusts, under RCM

  • In Favour of Respondent
  • Citation Number : TS-1357-AAAR(CHAT)-2019-GST
High Court

HC: Cannot cancel registration describing firm as 'bogus"; Quashes order rejecting application for revocation

  • In Favour of Applicant
  • Citation Number : TS-136-HC(ALL)-2022-GST
High Court

HC: Issues notice in plea challenging refund denial, late issuance of deficiency memo

  • In Favour of Not Applicable
  • Citation Number : TS-135-HC(DEL)-2022-GST
High Court

HC: Issues notice in plea seeking utilization of credit balance from previous regime

  • In Favour of Not Applicable
  • Citation Number : TS-134-HC(DEL)-2022-GST
High Court

HC: Quashes detention order, citing no opportunity of hearing provided to goods-owner

  • In Favour of Petitioner
  • Citation Number : TS-133-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: Design and development of patterns for manufacturing camshafts constitutes an 'Intermediary Service'

  • In Favour of Respondent
  • Citation Number : TS-132-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: ‘Comfort heat patches’ for easing period pain classified under HSN 3005, taxable at 12%

  • In Favour of Applicant
  • Citation Number : TS-131-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Rendering professional, technical and business services unrelated to mineral exploration to Vedanta Ltd. taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-130-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Project Management Consultancy services to Oil & Gas Division of Vedanta Ltd. taxable under residuary entry at 18%

  • In Favour of Respondent
  • Citation Number : TS-129-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on gifts/rewards given to retailers under sales promotional scheme; Affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-128-AAAR(TN)-2022-GST
High Court

HC: GST-demand on amounts received towards Viability Gap Fund from State-Govt. challenged before Orissa HC

  • In Favour of Not Applicable
  • Citation Number : TS-127-HC(ORI)-2022-GST