Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: No GST on employee’s portion of canteen charges collected by employer & paid to Service Provider

  • In Favour of Not Applicable
  • Citation Number : TS-443-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Providing non-AC buses for staff transportation under contract carriage, a ‘rent-a-cab’ service; denies exemption

  • In Favour of Not Applicable
  • Citation Number : TS-442-AAR(MAH)-2021-GST
High Court

HC: Delhi HC drops anti-profiteering proceedings against Franchisor ‘Subway Systems India’

  • In Favour of Not Applicable
  • Citation Number : TS-441-HC(DEL)-2021-GST
Authority for Advance Ruling

AAR: Dairy based fermented drink 'Laban' is Lassi, exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-440-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Instant mix/Ready mix flours for preparation of gota, khaman, dalwada, dhosa, pizza, taxable at 18% under 'residuary entry'

  • In Favour of Not Applicable
  • Citation Number : TS-439-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Liaison-Office of World Economic Forum not liable to GST on services received from HO

  • In Favour of Not Applicable
  • Citation Number : TS-438-AAR(MAH)-2021-GST
Authority for Advance Ruling

AAR: ITC on Canteen Facility to employees, inadmissible; Interprets significance of semi-colon in Sec 17(5)

  • In Favour of Not Applicable
  • Citation Number : TS-437-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Job work of pharmaceutical drugs classifiable under Heading 9988, taxable @12%

  • In Favour of Not Applicable
  • Citation Number : TS-436-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Refrains to pass ruling on account of limited information by the Applicant

  • In Favour of Not Applicable
  • Citation Number : TS-435-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Ahmedabad Janmarg Ltd., an SPV, running & operating BRT system, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-434-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: ITC unavailable on works contract services when supplied for immovable property construction

  • In Favour of Not Applicable
  • Citation Number : TS-433-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: ITC not admissible on Air-conditioning and Cooling System; Applies SC’s “test of permanency”

  • In Favour of Not Applicable
  • Citation Number : TS-432-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Khaman, Dalwada, Dahiwada - ‘Instant Mix Flours’, classifiable under HSN 2106

  • In Favour of Not Applicable
  • Citation Number : TS-431-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: IGST leviable on importation of lease services into India; Dismisses deemed-sale plea

  • In Favour of Not Applicable
  • Citation Number : TS-430-AAR(TEL)-2021-GST
Authority for Advance Ruling

AAR: Previous decision “void ab-initio”, given suppression of material facts w.r.t pending investigation

  • In Favour of Not Applicable
  • Citation Number : TS-429-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: 18% GST on service of Bus Body Building on chasis on job work basis

  • In Favour of Not Applicable
  • Citation Number : TS-428-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: GST applicable on components/spares supplied in Sale-in-Transit involving ownership transfer to TANGEDCO

  • In Favour of Not Applicable
  • Citation Number : TS-427-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Street Lighting Project a ‘composite supply’ with O&M as principal, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-426-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Payments received from PWD for bridge, approach road construction taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-425-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: ‘Iron Tubular Trevis’ used in Animal Husbandry Department taxable at 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-424-AAR(AP)-2021-GST