Rulings ( 7211 results )
Authority for Advance Ruling
AAR: No ‘supply’ under GST where consideration for apartment-sale received after Completion Certificate issuance
- In Favour of Not Applicable
- Citation Number : TS-404-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Manpower services to Govt. Department related to function entrusted to Panchayat/Municipality exempt; 18% GST in other cases
- In Favour of Not Applicable
- Citation Number : TS-402-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: 12% GST on 'affordable housing projects' construction by Contractor subject to conditions
- In Favour of Not Applicable
- Citation Number : TS-401-AAR(KAR)-2021-GST
High Court
HC: Pendency of proceedings under SGST no ground to restrain Centre's enquiry regarding certain allegations
- In Favour of Not Applicable
- Citation Number : TS-400-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: Renting of commercial property by Tamil Nadu Labour Welfare Board to Govt./Business Entity not ‘exempt’
- In Favour of Not Applicable
- Citation Number : TS-399-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Construction of Maldives Police Academy as sub-contractor of NBCC within GST ambit
- In Favour of Not Applicable
- Citation Number : TS-398-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Tissue paper not being ‘uncoated paper and paperboard’ ineligible to concessional GST-rate
- In Favour of Not Applicable
- Citation Number : TS-397-AAR(KAR)-2021-GST
High Court
HC: Grants bail to Company Director, observing his willingness to pay up tax-dues
- In Favour of Petitioner
- Citation Number : TS-396-HC(MAD)-2021-GST
High Court
HC: Condones delay in filing Application for revocation of cancellation of registration
- In Favour of Not Applicable
- Citation Number : TS-395-HC(ORI)-2021-GST
High Court
HC: Provisional order attaching bank account ceases after 1 year, permits Assessee to operate account
- In Favour of Not Applicable
- Citation Number : TS-394-HC(BOM)-2021-GST
High Court
HC: Provisional Attachment of Bank Account absent ‘conditions precedent’, a “jurisdictional error”
- In Favour of Not Applicable
- Citation Number : TS-393-HC(BOM)-2021-GST
High Court
HC: Goods “used for personal / household effect”, exempt from e-way bill requirement
- In Favour of Not Applicable
- Citation Number : TS-392-HC(KER)-2021-GST
High Court
HC: Directs Revenue to forthwith decide Assessee’s refund applications for unutilized-ITC on “zero rated supplies”
- In Favour of Not Applicable
- Citation Number : TS-391-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Part consideration for lunch/refreshment cost to employees through contractors not supply u/s 7
- In Favour of Not Applicable
- Citation Number : TS-390-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Sale of cut-fresh fruits/dry-fruits in sealed bowl without additives/preservatives, under a brand name, taxable at 5%
- In Favour of Not Applicable
- Citation Number : TS-389-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘LPG supply’, ‘Commitment charges’ and SGS manifold charges, not ‘composite supply’
- In Favour of Not Applicable
- Citation Number : TS-388-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Not all repairs, but only services executed to make an unusable building usable again constitutes “original works”
- In Favour of Not Applicable
- Citation Number : TS-387-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Guitar Head Books purchased and supplied outside India, not liable to GST
- In Favour of Not Applicable
- Citation Number : TS-386-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Cost of diesel, an additional consideration for renting Diesel Generator Set, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-385-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of e-vouchers taxable as goods at 18%
- In Favour of Not Applicable
- Citation Number : TS-384-AAR(KAR)-2021-GST