Rulings ( 7211 results )
Authority for Advance Ruling
AAR: Alappuzha's houseboats classifiable under passenger transport service with ITC on food, expenses
- In Favour of Not Applicable
- Citation Number : TS-319-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Coconut Fibre Mats, Floor Covering backed by Rubber/PVC/Latex taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-318-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Services by Clinical Establishment as package to inpatients a 'composite supply' with principal supply being 'health-care'
- In Favour of Not Applicable
- Citation Number : TS-317-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Rules on taxability of Construction of Affordable & non-Affordable residential villas, re-development projects
- In Favour of Not Applicable
- Citation Number : TS-316-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: No GST on Wet Land leased by Panchayat for fish and crab farming
- In Favour of Not Applicable
- Citation Number : TS-315-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional rate on PVC Tufted Coir Mats noting hi-tech manufacturing process
- In Favour of Not Applicable
- Citation Number : TS-314-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Supply of marine engines, spare parts for Fishing, Defence Vessels attracts 5% GST
- In Favour of Not Applicable
- Citation Number : TS-313-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Mortgage services by Sutherland USA’s Indian Branch to overseas customers taxable upto July, 2018
- In Favour of Not Applicable
- Citation Number : TS-312-AAR(KER)-2021-GST
High Court
HC: P&H HC grants interim-stay in writ challenging parallel proceedings initiated by Central and State authorities
- In Favour of Not Applicable
- Citation Number : TS-310-HC(P&H)-2021-GST
High Court
HC: “Defrauding State Exchequer, a grave economic offence”; Denies bail to alleged ITC-fraud kingpin
- In Favour of Not Applicable
- Citation Number : TS-309-HC(ORI)-2021-GST
High Court
HC: Restrains Revenue from recovering tax, citing violation of natural justice principles
- In Favour of Petitioner
- Citation Number : TS-308-HC(PAT)-2021-GST
High Court
HC: Condones delay in appeal filing owing to COVID-19 restrictions, remands matter
- In Favour of Petitioner
- Citation Number : TS-307-HC(PAT)-2021-GST
High Court
HC: Delay due to Revenue’s misinformation for filing Form GST TRAN-1, not attributable to Assessee
- In Favour of Petitioner
- Citation Number : TS-306-HC(PAT)-2021-GST
High Court
HC: Denies transition of accumulated ITC pertaining to manufacturing unit closed before GST implementation
- In Favour of Not Applicable
- Citation Number : TS-305-HC(MAD)-2021-GST
Supreme Court
SC: Lambasts Revenue for ‘lethargy/inordinate delay’ in filing SLP, imposes costs
- In Favour of Respondent
- Citation Number : TS-304-SC-2021-GST
Appellate Authority for Advance Ruling
AAAR: Alcohol based hand-sanitizer for disinfecting externally not classifiable as ‘medicament’, affirms AAR
- In Favour of Not Applicable
- Citation Number : TS-303-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Alcohol-based sanitizers’ having disinfectant properties, not classifiable as medicament, upholds AAR
- In Favour of Not Applicable
- Citation Number : TS-302-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Airbus India's facilitation of supply from Indian vendors to French Holding Co., 'Intermediary Service'
- In Favour of Not Applicable
- Citation Number : TS-301-AAR(KAR)-2021-GST
High Court
HC: Permits assessee to avail appeal remedy, move application to Appellate Authority to seek necessary information
- In Favour of Petitioner
- Citation Number : TS-298-HC(J&K)-2021-GST
High Court
HC: Restores matter to Appellate-Authority against rejection of appeal for non-submission certified-copy of order
- In Favour of Petitioner
- Citation Number : TS-297-HC(PAT)-2021-GST