Rulings ( 7211 results )

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Appellate Authority for Advance Ruling

AAAR: GST paid on inputs for executing ‘Road work contracts’ eligible for ITC; Upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1260-AAAR(AP)-2020-GST
High Court

HC: Turns-down common GST investigation prayer; Recommends one Adjudicating-Authority for SCNs of all zones

  • In Favour of Not Applicable
  • Citation Number : TS-1015-HC(DEL)-2018-GST
High Court

HC: Quashes orders cancelling registration citing 'legitimate trade' & 'GST objective', however, allows imposing penalty

  • In Favour of Not Applicable
  • Citation Number : TS-59-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Royalty paid to State on stock of River Bed Material (RBM) taxable, however, no GST on penalty; modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1350-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Hiring/Leasing Buses by State Road Transport Commission to Transport Department, exempted, Upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-57-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC on invoice issued in April 2020 for supply pertaining to FY 2018-19; Confirms AAR

  • In Favour of Not Applicable
  • Citation Number : TS-56-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: A/CMA coaching centre not being an affiliate of ICAI/ICMAI, ineligible for exemption as an Educational Institution

  • In Favour of Not Applicable
  • Citation Number : TS-1259-AAAR(AP)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Works Contract service to State Power Distribution Co. not eligible to concessional tax-rate, upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1349-AAAR(AP)-2019-GST
Appellate Authority for Advance Ruling

AAAR: No exemption on ancillary supplies, being not composite to electricity transmission and distribution; upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1348-AAAR(AP)-2019-GST
High Court

HC: Negative blocking of credit-ledger having NIL balace to recover fraudulently availed ITC ‘illegal’

  • In Favour of Not Applicable
  • Citation Number : TS-55-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: 18% GST applicable on reimbursement of expenses including Basic Salary, ESIC, EPF, Bonus for manpower supply

  • In Favour of Not Applicable
  • Citation Number : TS-768-AAR(UP)-2021-GST
Authority for Advance Ruling

AAR: ITC unavailable on expenditure for 'Civil and Interior Works' and 'Construction of Commercial Complex'

  • In Favour of Not Applicable
  • Citation Number : TS-767-AAR(UP)-2021-GST
High Court

HC: Citing SC suo-moto order, directs reconsideration of time-barred ITC refund application on merits

  • In Favour of Complainant
  • Citation Number : TS-53-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: ‘Services of goods transport’ rendered as part of Thermal Power Station EPC contract, taxable as ‘composite supply’ at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-766-AAR(UP)-2021-GST
Authority for Advance Ruling

AAR: 18% GST on supply, installation, testing and commissioning of train collision avoidance system

  • In Favour of Not Applicable
  • Citation Number : TS-51-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Repairs and Maintenance of Mobile Toilets not 'services for public convenience', not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-765-AAR(UP)-2021-GST
Authority for Advance Ruling

AAR: Recovery of liquidated damages for delay in commissioning of solar power project, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-50-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: ‘Seed’, different from grain, not an agri-produce; Denies GST-exemption

  • In Favour of Not Applicable
  • Citation Number : TS-52-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Denies GST exemption for processing of grains demarcating b/w seed and agricultural produce

  • In Favour of Not Applicable
  • Citation Number : TS-49-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Tapping/extraction of Lisa/Resin by Govt. contractor a ‘composite supply’, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-764-AAR(UTT)-2021-GST