Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: 'Inspection' performed in India on goods sold to foreign buyer not ‘export of service’

  • In Favour of Not Applicable
  • Citation Number : TS-755-AAR(TEL)-2021-GST
High Court

HC: Absent reasons, Proper-Officer's refusal to consider granting statement-copy, not correct; Directs re-consideration

  • In Favour of Not Applicable
  • Citation Number : TS-754-HC(KER)-2021-GST
Authority for Advance Ruling

AAR: Classifies ‘Fusible Interlining Fabrics of Cotton’ under CTH 5903

  • In Favour of Not Applicable
  • Citation Number : TS-753-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: ‘Handling’ services by Co-operative Societiy to PDS, under Sarees and Dhothies Scheme, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-752-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Concessional rate applicable to marine engines as parts of vessels for patrolling/flood relief, rescue

  • In Favour of Not Applicable
  • Citation Number : TS-751-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Description under goods-exemption notification ‘exhaustive’; ‘Rodent Feed’ not exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-06-AAR(TEL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies ITC to Industrial/Medical Gas manufacturer on Leasehold rights acquired for Air-Separation-Unit construction

  • In Favour of Not Applicable
  • Citation Number : TS-750-AAAR(TN)-2021-GST
High Court

HC: Citing time-bar, denies refund of excess-tax paid by Transferee Company on pre-amalgamation invoice

  • In Favour of Not Applicable
  • Citation Number : TS-749-HC(MAD)-2021-GST
Authority for Advance Ruling

AAR: Supply of labour force to main-contractor without material, not ‘works-contract’ service, denies concession

  • In Favour of Not Applicable
  • Citation Number : TS-1346-AAR(GOA)-2019-GST
Authority for Advance Ruling

AAR: Fees from floating hawkers, small merchants, for occupation of vacant land a ‘supply of service’, taxable under GST

  • In Favour of Not Applicable
  • Citation Number : TS-1345-AAR(GOA)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Sharing report of Technical Testing Services performed in India to overseas customers, not ‘export’

  • In Favour of Not Applicable
  • Citation Number : TS-1256-AAAR(GOA)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Long-term lease of property by Goa Tourism on DBFOT basis for hotel construction, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-1344-AAAR(GOA)-2019-GST
Appellate Authority for Advance Ruling

AAAR: No refund of un-utilised ITC on Iron-Ore Pallets having NIL export-duty; upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1255-AAAR(GOA)-2020-GST
Authority for Advance Ruling

AAR: Sub-dividing larger land to smaller plots for sale, not 'supply'

  • In Favour of Not Applicable
  • Citation Number : TS-748-AAR(GOA)-2021-GST
Appellate Authority for Advance Ruling

AAAR: No GST on common input-service facilitation by HO as 'pure-agent'; ISD registration mandatory

  • In Favour of Not Applicable
  • Citation Number : TS-747-AAAR(MAH)-2021-GST
High Court

HC: Revenue duty-bound to inform taxpayers when appeal filed before wrong forum

  • In Favour of Not Applicable
  • Citation Number : TS-05-HC(TRI)-2022-GST
High Court

HC: Allows transitional-credit through GSTR-3B considering difficulty in revising TRAN-1; modifies Single-Judge order

  • In Favour of Not Applicable
  • Citation Number : TS-746-HC(CAL)-2021-GST
High Court

HC: Affirms investigations by CGST Officer (DGGI) transferred by local jurisdictional authorities into entities having common nexus

  • In Favour of Not Applicable
  • Citation Number : TS-03-HC(DEL)-2022-GST
High Court

HC: Quashes order rejecting refund application for being time-barred, cites SC’s limitation-extension directive

  • In Favour of Not Applicable
  • Citation Number : TS-04-HC(BOM)-2022-GST
Authority for Advance Ruling

AAR: Crushing and packaging of wholemeat atta a 'composite supply' eligible for conditional exemption

  • In Favour of Not Applicable
  • Citation Number : TS-745-AAR(WB)-2021-GST