Rulings ( 7211 results )

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High Court

HC: Assessee's GST registration cannot be cancelled for CA's inadvertent mistake, directs restoration

  • In Favour of Petitioner
  • Citation Number : TS-126-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No concession on strengthening of Headquaters-building for Electricity Distribution Co.; Affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-124-AAAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Immovable property’s location equals place of service supply, rejects Application citing incorrect forum

  • In Favour of Applicant
  • Citation Number : TS-123-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: 'Ready to Eat' Popcorn sold in retail packages taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-122-AAR(TEL)-2022-GST
High Court

HC: Keeps in abeyance ITC reversal order passed without consideration of refund claim

  • In Favour of Applicant
  • Citation Number : TS-119-HC(MAD)-2022-GST
High Court

HC: Absent inherent lack of jurisdiction, sustains SCN, AO as assessee submitted to State-Tax Officer

  • In Favour of Respondent
  • Citation Number : TS-121-HC(ALL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC on Pipelines laid outside factory premises for transporting water; Affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-1263-AAAR(CHAT)-2020-GST
Authority for Advance Ruling

AAR: GST payable by local authority on interest forming part of consideration

  • In Favour of Respondent
  • Citation Number : TS-120-AAR(TEL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Hospitality-services to Apollo Med Skills to implement welfare project not ‘Business Support’

  • In Favour of Applicant
  • Citation Number : TS-118-AAAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Distillers Wet Grain Solubles being a kind of brewing or distilling dregs & waste, not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-779-AAR(RAJ)-2021-GST
Authority for Advance Ruling

AAR: Amount representing employee’s portion of canteen charges recovered by Employer not taxable

  • In Favour of Applicant
  • Citation Number : TS-117-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Rules out employee-employer relationship on educational and training services provided on Principal to Principal basis

  • In Favour of Not Applicable
  • Citation Number : TS-778-AAR(RAJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Various activities rendered in conjunction, for single price, constitutes 'mixed supply', taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-116-AAAR(GUJ)-2022-GST
High Court

HC: Economic offender poses serious threat to national economy; Dismisses bail application of Director

  • In Favour of Respondent
  • Citation Number : TS-114-HC(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Classifies modified/ unmodified Tamarind Kernal Powder at Tariff 1302 39 00

  • In Favour of Not Applicable
  • Citation Number : TS-113-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Supply of Electronic Private Automatic Branch Exchange System for Railways taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-112-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Shell’s re-gasification of LNG owned by its GST-registered customers, ‘Job Work’

  • In Favour of Not Applicable
  • Citation Number : TS-111-AAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Apple Cola Fizzy, Malt Cola Fizzy, ‘Carbonated Beverages with fruit juice’, taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-110-AAR(GUJ)-2022-GST
Supreme Court

SC: Grants bail to Miraj’s director in Rs. 869 cr GST evasion case

  • In Favour of Not Applicable
  • Citation Number : TS-115-SC-2022-GST
High Court

HC: Recovery from customers during investigation pre-mature, however, cannot grant ECL-credit refund in writ-proceedings

  • In Favour of Not Applicable
  • Citation Number : TS-109-HC(MAD)-2022-GST