Rulings ( 7211 results )
Appellate Authority for Advance Ruling
AAAR: PVC tufted carpet/mat derived out of tufting-process, not simple coir matts, leviable to 12% GST
- In Favour of Not Applicable
- Citation Number : TS-338-AAAR(KER)-2021-GST
High Court
HC: Interest-levy on belated cash remittance in case of wrongful ITC-claim “compensatory & mandatory”
- In Favour of Not Applicable
- Citation Number : TS-339-HC(MAD)-2021-GST
High Court
HC: Allows IGST refund paid on Ocean Freight under RCM following Mohit Minerals ruling
- In Favour of Not Applicable
- Citation Number : TS-1241-HC(GUJ)-2020-GST
High Court
HC: Allows refund of IGST paid on 'ocean-freight' in terms of Mohit Minerals verdict
- In Favour of Not Applicable
- Citation Number : TS-336-HC(RAJ)-2021-GST
Authority for Advance Ruling
AAR: Brush Holder Assembly, Lead wires for railway locomotives manufactured for Indian Railways classifiable under Chapter 86
- In Favour of Not Applicable
- Citation Number : TS-335-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Jackfruit Chips without brand name classifiable under Heading 2008, liable to 12% GST
- In Favour of Not Applicable
- Citation Number : TS-334-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Maintenance charges received by Society from member taxable, mutuality-principle inapplicable in view of amended Sec 7
- In Favour of Not Applicable
- Citation Number : TS-333-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: 18% GST on ongoing residential real estate project if new tax rate of 7.5% not opted by Promoter
- In Favour of Not Applicable
- Citation Number : TS-332-AAR(KER)-2021-GST
High Court
HC: Directs Revenue to allow inadvertent error rectification in Form TRAN-1 post due-date
- In Favour of Not Applicable
- Citation Number : TS-331-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: GST payable only on Sale and Purchase Price difference of Second Hand Gold Jewellery as per Rule 32 (5)
- In Favour of Not Applicable
- Citation Number : TS-330-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of food, medicines, etc. to inpatients a 'Composite Supply', credit eligibility determinable as per Rule 42
- In Favour of Not Applicable
- Citation Number : TS-329-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Builder opting for old tax rate liable to pay 18% GST on ‘ongoing project’, concessional rate of tax inapplicable
- In Favour of Not Applicable
- Citation Number : TS-328-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Landscaping and gardening work provided to Government Departments by the Applicant is exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-327-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Rendering online/offline tendering by Dental Council of Maharashtra constitutes a ‘supply of service’
- In Favour of Not Applicable
- Citation Number : TS-326-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Concessional 12% GST-rate applicable on constructing residential complex for use by AAI staff/employees
- In Favour of Not Applicable
- Citation Number : TS-325-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Jackfruit/Banana/Tapioca chips, sharkara varatty taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-324-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Reagents for rapid testing of food safety parameters taxable at 12%, falls under CTH 3822 00 90
- In Favour of Not Applicable
- Citation Number : TS-323-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: No GST on facilitating exam-fee payment for students without service charge as ‘pure agent’
- In Favour of Not Applicable
- Citation Number : TS-322-AAR(KER)-2021-GST
High Court
HC: Copy of Madras HC order holding RWA liable to GST only on member’s contribution exceeding Rs. 7500
- In Favour of Not Applicable
- Citation Number : TS-321-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: Service of tanker body fabrication on Customer’s chassis on job work basis, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-320-AAR(KER)-2021-GST