Rulings ( 7211 results )
Authority for Advance Ruling
AAR: Supplier of high-performance Vapor Deposition a ‘job worker’, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-90-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Paintings, Antique jewellery, Books & watches taxable at 12%, Old cars & Watches at 18%
- In Favour of Not Applicable
- Citation Number : TS-91-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Recovery of Electricity charges from residents on actual basis, Asset Replacement Deposit, taxable
- In Favour of Not Applicable
- Citation Number : TS-775-AAR(UTT)-2021-GST
Authority for Advance Ruling
AAR: ‘Poultry Crates’ not “Poultry keeping machinery”; Classifiable as ‘Articles for conveyance or packing of goods, of plastics’
- In Favour of Not Applicable
- Citation Number : TS-89-AAR(MAH)-2022-GST
High Court
HC: Invokes ‘doctrine-of-necessity’ in ‘peculiar-facts’ involving refund of tax paid after transitional period
- In Favour of Not Applicable
- Citation Number : TS-88-HC(MAD)-2022-GST
High Court
HC: Assessment Proceedings stands vitiated absent issuance of Notice in Form DRC-01, remits matter
- In Favour of Not Applicable
- Citation Number : TS-86-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Classifies Cooking Cream under Heading 2107 as "Preparations not elsewhere specified"
- In Favour of Not Applicable
- Citation Number : TS-1355-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling
AAAR: “Goodrich” Pizza Topping not containing cheese, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-1354-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on Demo Vehicles not received with intention of ‘further supply’
- In Favour of Not Applicable
- Citation Number : TS-774-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: No exemption on mortgage charges/lien fee and stock transfer fee received by Storage and Warehousing service provider
- In Favour of Not Applicable
- Citation Number : TS-1353-AAAR(HAR)-2019-GST
Appellate Authority for Advance Ruling
AAAR: External/Infrastructural Development Charges recovered by builder from flat-buyers form part of value of construction service
- In Favour of Not Applicable
- Citation Number : TS-773-AAAR(HAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC of IGST/Cess to BMW on demo-cars & on repairs/insurance/maintenance thereof
- In Favour of Not Applicable
- Citation Number : TS-772-AAAR(HAR)-2021-GST
High Court
HC: Revenue to furnish copy of opinion/reasons formed by Commissioner for 'provisional attachment'
- In Favour of Not Applicable
- Citation Number : TS-85-HC(BOM)-2022-GST
High Court
HC: Upholds Single Judge's direction to refund amount paid involuntarily by ‘Swiggy’ during investigation
- In Favour of Not Applicable
- Citation Number : TS-84-HC(KAR)-2022-GST
Authority for Advance Ruling
AAR: Absent registration under Income-Tax, Yoga courses taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-82-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Pharmaceutical Pellets and Granules being 'Medicaments', taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-81-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Works contract towards TSIIC being Government Entity taxable at 18% from January 01, 2022
- In Favour of Not Applicable
- Citation Number : TS-80-AAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Leaflets made for content/instructions given by pharma cos. a ‘service’, composite supply
- In Favour of Not Applicable
- Citation Number : TS-771-AAAR(DDD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Ready-to-cook Dosai/Idly/Tiffin mix distinct from mixture of flour
- In Favour of Not Applicable
- Citation Number : TS-79-AAAR(TN)-2022-GST
High Court
HC: Quashes order cancelling GST registration certificate passed in violation of natural justice
- In Favour of Not Applicable
- Citation Number : TS-78-HC(CAL)-2022-GST