Rulings ( 7211 results )
Authority for Advance Ruling
AAR: Re-gasification of LNG of GST-registered customers constitutes ‘job-work’; eligible for concessional rate
- In Favour of Not Applicable
- Citation Number : TS-465-AAR(GUJ)-2021-GST
Sessions Court
SSC: Disposes anticipatory-bail application finding “no occasion” to exercise jurisdiction; 10 days before arresting prior-notice must
- In Favour of Not Applicable
- Citation Number : TS-464-SSC(RJK)-2021-GST
Sessions Court
SSC: Allows conditional ‘anticipatory bail’ of accused upon furnishing personal bond, surety
- In Favour of Not Applicable
- Citation Number : TS-463-SSC(RJK)-2021-GST
High Court
HC: Absent ‘reason-to-believe’, blocking ITC merely suspecting sham transaction, unsustainable
- In Favour of Not Applicable
- Citation Number : TS-462-HC(ALL)-2021-GST
Authority for Advance Ruling
AAR: AAI-SPV business arrangement “transfer of going concern”, reimbursement cost exempt
- In Favour of Not Available
- Citation Number : TS-461-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No GST on optional Student Hostel offered by coaching centre where tariff less than Rs. 1000/day
- In Favour of Not Applicable
- Citation Number : TS-459-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: 'Other Charges' received by real-estate developer, not composite to ‘construction service’, taxable at 18% as ‘independent service’
- In Favour of Not Applicable
- Citation Number : TS-458-AAR(MAH)-2021-GST
High Court
HC: “Tax authorities must make clear distinction between evasion, minor defects”; Releases detained machinery
- In Favour of Not Applicable
- Citation Number : TS-457-HC(TRI)-2021-GST
High Court
HC: Guides Assessee to pursue pending request for release of Bank Attachment before Revenue; disposes writ
- In Favour of Not Applicable
- Citation Number : TS-455-HC(MAD)-2021-GST
High Court
HC: Continues interim-direction for bank-account restoration upon furnishing security, BG and undertaking
- In Favour of Not Applicable
- Citation Number : TS-454-HC(KER)-2021-GST
High Court
HC: Grants liberty to Revenue to conclude proceedings basis available records; dismisses writ
- In Favour of Not Applicable
- Citation Number : TS-453-HC(MAD)-2021-GST
High Court
HC: Stays provisional bank-account attachment, registration cancellation orders for not stating particulars of infractions
- In Favour of Not Applicable
- Citation Number : TS-452-HC(CHAT)-2021-GST
High Court
HC: Permits bank-attachment lifting via representation to Revenue, however, directs monitoring inflow/outflow in account
- In Favour of Not Applicable
- Citation Number : TS-451-HC(MAD)-2021-GST
Supreme Court
SC: Citing existence of 'alternative remedy' of appeal against 'assessment order', dismisses assessee's SLP
- In Favour of Respondent
- Citation Number : TS-450-SC-2021-GST
Authority for Advance Ruling
AAR: Handheld Seed dressing, Coating, Treating Drum machine, not hand tool, classified at HSN 8436
- In Favour of Not Applicable
- Citation Number : TS-449-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Subsidy under Surya Gujarat Yojna reducible from ‘Cost of Solar System’ for GST-purposes
- In Favour of Not Applicable
- Citation Number : TS-448-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Students’ stipend reimbursed by Industry Partner to Skill trainer doesn't attract GST
- In Favour of Not Applicable
- Citation Number : TS-447-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Providing R&D on samples received from foreign entities not ‘Export of Service’
- In Favour of Not Applicable
- Citation Number : TS-446-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ‘Incentive’ received by Co-operative Bank for loan sanctioned under Atma Nirbhar Yojna not ‘subsidy’
- In Favour of Not Applicable
- Citation Number : TS-445-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Sports complex constructed for State meant for commercial use not eligible to concessional rate of GST
- In Favour of Not Applicable
- Citation Number : TS-444-AAR(GUJ)-2021-GST