Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Rejects application due to pendency before proper officer citing section 98 (2)

  • In Favour of Not Applicable
  • Citation Number : TS-423-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: ‘Works contract’ by sub-contractor to contractor for NHAI taxable at 12% with ITC

  • In Favour of Not Applicable
  • Citation Number : TS-422-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Observing pendency of issue before State Tax Authorities, rejects Application for advance ruling

  • In Favour of Not Applicable
  • Citation Number : TS-421-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Value of assets outside GST includible for apportioning unutilized ITC in demerger scenario

  • In Favour of Not Applicable
  • Citation Number : TS-420-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Parting with leasehold rights in land allocated by State for consideration constitutes ‘supply’

  • In Favour of Not Applicable
  • Citation Number : TS-419-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: No ITC of GST paid on land-lease by Industrial and Medical Oxygen Manufacturer

  • In Favour of Not Applicable
  • Citation Number : TS-418-AAR(AP)-2021-GST
High Court

HC: Provisional attachment order cease to exist after culmination of demand & recovery proceedings

  • In Favour of Not Applicable
  • Citation Number : TS-417-HC(BOM)-2021-GST
Authority for Advance Ruling

AAR: Printing of Pre/Post-examination items for educational institution an exempt service

  • In Favour of Not Applicable
  • Citation Number : TS-1242-AAR(AP)-2020-GST
Authority for Advance Ruling

AAR: Citing pendency of issue before proper officer, rejects Application for advance ruling

  • In Favour of Not Applicable
  • Citation Number : TS-416-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Supply of Submarine Fired Decoy system to Indian Navy, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-415-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: ITC unavailable on goods purchased by sub-contractor on own account to provide construction services using said material

  • In Favour of Not Applicable
  • Citation Number : TS-414-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: 18% IGST applicable on commission received for rendering services as an Intermediary

  • In Favour of Not Applicable
  • Citation Number : TS-413-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Conversion of red gram whole to dal by assigned Miller, ‘job work’, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-412-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Support services for transportation of goods fall under Heading 9967, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-411-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Car seat covers not ‘part of seat’, but ‘accessories’ under HSN 8708; Taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-410-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: 18% GST on ‘Purified drinking water’ supplied by charitable organization through dispensers/tankers

  • In Favour of Not Applicable
  • Citation Number : TS-409-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Transfer of cable-network operation business excluding liabilities not transfer as going-concern, denies exemption

  • In Favour of Not Applicable
  • Citation Number : TS-408-AAR(AP)-2021-GST
Authority for Advance Ruling

AAR: Activity of printing text books supplied to State Government exempt, however printing of lottery tickets, calendars/diary not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-407-AAR(KER)-2021-GST
Authority for Advance Ruling

AAR: Courses provided by Government owned 'Indian Institute of Infrastructure and Construction' exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-406-AAR(KER)-2021-GST
Authority for Advance Ruling

AAR: Absent requisite details, refrains from giving ruling on Distributor’s liability w.r.t. discount received through credit-note issued by HUL

  • In Favour of Not Applicable
  • Citation Number : TS-405-AAR(KER)-2021-GST