Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Free supply of Extra Packs of Cigarettes on actual purchase, not exigible to GST, ITC available

  • In Favour of Not Applicable
  • Citation Number : TS-763-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Flavoured milk’ not classifiable as "milk" but “beverage containing milk”; Confirms AAR

  • In Favour of Not Applicable
  • Citation Number : TS-763-AAAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Subscription services of ‘online text-based information’ to law-schools not qualified for ‘Nil’ GST

  • In Favour of Not Applicable
  • Citation Number : TS-762-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Foreman collecting penalty from defaulting Chit Fund subscribers, a ‘service’; Modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-47-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ‘Mango Pulp/Puree’ classifiable under heading 0804 50 40, taxable @ 18%; Modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-46-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ‘Submarine Fired Decoy System’ a part of Submarine, not additional feature, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-45-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Shifting business from one state to another taxable as 'supply of goods'; Denies ITC-transfer

  • In Favour of Not Applicable
  • Citation Number : TS-1258-AAAR(AP)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Medical instruments placement in hospitals/labs without consideration, a 'supply of service'; Upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-44-AAAR(KER)-2022-GST
High Court

HC: Rule 86-A “adequately framed”; Blocking of ECL distinct from ‘provisional attachment of property'

  • In Favour of Not Applicable
  • Citation Number : TS-43-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Paid Education content used by Healthcare professionals to fulfil mandate of professional body/Institute, not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-42-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Income earned from conducting ‘Guest Lectures’ taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-41-AAR(KAR)-2022-GST
High Court

HC: Extends exemption to lease of residential premises used as ‘hostel’; Overrules AAAR

  • In Favour of Not Applicable
  • Citation Number : TS-39-HC(KAR)-2022-GST
High Court

HC: Directs defreezing of Assessee’s Bank Account, owing to expiry of provisional attachment order

  • In Favour of Not Applicable
  • Citation Number : TS-37-HC(DEL)-2022-GST
High Court

HC: Directs Revenue to decide IGST refund and duty drawback applications by granting hearing opportunity

  • In Favour of Not Applicable
  • Citation Number : TS-36-HC(BOM)-2022-GST
High Court

HC: Quashes summons absent allegation of ‘co-operative behaviour’; Directs to inform about requisite documents

  • In Favour of Not Applicable
  • Citation Number : TS-35-HC(BOM)-2022-GST
High Court

HC: Allows voluntary GSTIN surrender; Disapproves invocation of suo-motu power of registration-cancellation

  • In Favour of Not Applicable
  • Citation Number : TS-34-HC(DEL)-2022-GST
High Court

HC: Assistant Commissioner cannot sit in appeal against favourable order of Appellate Authority

  • In Favour of Not Applicable
  • Citation Number : TS-33-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Drilling/blast works for tunnel construction by sub-contractor, a composite works-contract, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-32-AAR(MAH)-2022-GST
High Court

HC: Cannot sustain confiscation-proceedings for contravention of provision by other person in supply-chain

  • In Favour of Not Applicable
  • Citation Number : TS-31-HC(P&H)-2022-GST
High Court

HC: Lifts bank account attachment given final order passed, follows SC judgment in Radha Krishna Industries

  • In Favour of Not Applicable
  • Citation Number : TS-30-HC(BOM)-2022-GST