Rulings ( 7211 results )
Authority for Advance Ruling
AAR: ITC on leasing charges of land for constructing factory, administrative block 'blocked'
- In Favour of Not Applicable
- Citation Number : TS-744-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC available on services procured for O&M of support vessels for running port & terminal facility
- In Favour of Not Applicable
- Citation Number : TS-743-AAR(GUJ)-2021-GST
High Court
HC: Goods-in-transit cannot be detained solely for reason of under-valuation or change of route
- In Favour of Not Applicable
- Citation Number : TS-02-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Ongoing ‘Residential Real Estate Project’ taxable at 1.5%
- In Favour of Not Applicable
- Citation Number : TS-742-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: Contract for Design & Construction, Operation & Maintenance of water networks an ‘indivisible contract’
- In Favour of Not Applicable
- Citation Number : TS-741-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: Healthcare services for members by multi-super speciality hospital, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-740-AAR(GUJ)-2021-GST
High Court
HC: Directs Revenue to consider manual refund application citing Bombay HC decision in Laxmi Organic
- In Favour of Not Applicable
- Citation Number : TS-739-HC(MAD)-2021-GST
High Court
HC: Petitioner cannot be faulted for Architecture of Web Portal; Allows TRAN-1 rectification
- In Favour of Not Applicable
- Citation Number : TS-738-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Installation/upgradation of machines and training to customers on overseas entity's behalf a ‘composite supply’; Sub-contracting arrangement not Intermediary service
- In Favour of Not Available
- Citation Number : TS-737-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: IGST leviable on trading in foreign countries prior to Feb 1, 2019
- In Favour of Not Available
- Citation Number : TS-736-AAAR(GUJ)-2021-GST
High Court
HC: Amount paid ‘under protest’ by Assessee pending proper adjudication in ITC-fraud case, only ‘deposit’
- In Favour of Not Applicable
- Citation Number : TS-735-HC(MAD)-2021-GST
High Court
HC: Absence of TDF-1 Form during transit without allegation of tax evasion, no ground for penalty
- In Favour of Not Available
- Citation Number : TS-734-HC(ALL)-2021-GST
High Court
HC: Condones delay in filing GST registration-cancellation revocation application; Cites COVID second-wave
- In Favour of Not Applicable
- Citation Number : TS-733-HC-2021-GST
Appellate Authority for Advance Ruling
AAAR: Narrow woven fabric of Polypropylene yarn with selvedges classifiable under Chapter 5806, modifies AAR
- In Favour of Not Applicable
- Citation Number : TS-732-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Modifies AAR ruling on classification of Papad of different shapes and sizes
- In Favour of Not Applicable
- Citation Number : TS-731-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 1% GST applicable on activity of composition taxpayer engaged in sweet and namkeens manufacture
- In Favour of Not Applicable
- Citation Number : TS-730-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: GST amount borne on assignment of Industrial Plot lease a 'Blocked Credit'; Council seized of matter
- In Favour of Not Applicable
- Citation Number : TS-729-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Recoveries from employee for canteen, bus-transportation, notice-pay not liable to GST
- In Favour of Not Applicable
- Citation Number : TS-01-AAR(MAH)-2022-GST
High Court
HC: ITC cannot be denied where transactions are supported by valid documents, remands matter
- In Favour of Not Applicable
- Citation Number : TS-728-HC(CAL)-2021-GST
High Court
HC: Raps Revenue for rejecting GST-registration application basis “whims”, imposes costs
- In Favour of Not Applicable
- Citation Number : TS-727-HC(ALL)-2021-GST