Rulings ( 7211 results )
Appellate Authority for Advance Ruling
AAAR: Advance for undertaking ‘Deposit Work’ not deposit; taxable at time of receipt
- In Favour of Not Applicable
- Citation Number : TS-1254-AAAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Boarding, Lodging facilities to candidates of Appollo Med Skills provided under ‘Deen Dayal Upadhyay Grameen Kaushalya Yojana’ exempt
- In Favour of Not Applicable
- Citation Number : TS-706-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: OMR/Answer Sheets supply printed with logo of educational taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-705-AAR(UP)-2021-GST
Authority for Advance Ruling
AAR: Wet Limestone Flue Gas Desulphurisation plant and O&M contract not composite supply; Substance of agreement, not Form important
- In Favour of Not Applicable
- Citation Number : TS-704-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Allows preferential GST rate to stator coils for manufacturing generators for renewable energy
- In Favour of Not Applicable
- Citation Number : TS-703-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Boarding, Lodging facilities to candidates of Appollo Med Skills falling not ‘composite supply’
- In Favour of Not Applicable
- Citation Number : TS-702-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No ITC on renting car with driver to corporate customers for staff transport under agreement
- In Favour of Not Applicable
- Citation Number : TS-701-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: 5% GST leviable on ‘Epoxidised Soya Bean Oil’, classifiable under tariff item 1518
- In Favour of Not Applicable
- Citation Number : TS-700-AAR(MP)-2021-GST
Authority for Advance Ruling
AAR: Diagnostic kits and laboratory reagents taxable at concessional rate of IGST at 12%
- In Favour of Not Applicable
- Citation Number : TS-699-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: CNG Dispenser used at filling stations for dispensing gas classifiable under CTH 8413
- In Favour of Not Applicable
- Citation Number : TS-698-AAR(MAH)-2021-GST
High Court
HC: Directs authority to unblock ITC availed in ECL on account of statutory time-limit expiry
- In Favour of Not Applicable
- Citation Number : TS-697-HC(RAJ)-2021-GST
High Court
HC: Grants interim-bail to Director accused of ITC fraud by forging documents
- In Favour of Not Applicable
- Citation Number : TS-696-HC(P&H)-2021-GST
High Court
HC: Assistant Commissioner’s dismissal to hear matter on remand not ‘in accordance with law’
- In Favour of Not Applicable
- Citation Number : TS-695-HC(BOM)-2021-GST
High Court
HC: Sets aside refund rejection order, remits matter for fresh consideration
- In Favour of Not Applicable
- Citation Number : TS-694-HC(CHAT)-2021-GST
High Court
HC: Permits Assessee to request Commissioner for time extension w.r.t. filing revised declaration
- In Favour of Not Applicable
- Citation Number : TS-693-HC(MEGH)-2021-GST
Authority for Advance Ruling
AAR: Electricity/Water Charges collected by Landlord part of 'renting service', dismisses ‘pure agency’ plea
- In Favour of Not Applicable
- Citation Number : TS-692-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Supply of fabricated tanks to Indian Oil Corp. constitutes supply of ‘goods’
- In Favour of Not Applicable
- Citation Number : TS-1253-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: Relegates assessee to GST Policy Wing for remedy, owing to inability to adjust reduced tax-liability
- In Favour of Not Applicable
- Citation Number : TS-1252-AAR(UP)-2020-GST
Authority for Advance Ruling
AAR: ITC available on supply of Machine foundation by work contractor while constructing immovable-property
- In Favour of Not Applicable
- Citation Number : TS-691-AAR(TEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Consultancy services to State Urban Development Agency constitutes ‘Pure Service’; exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-690-AAAR(UP)-2021-GST