Rulings ( 7211 results )

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Appellate Authority for Advance Ruling

AAAR: Entire ‘Value Chain’ in relation to electricity distribution not outside GST ambit

  • In Favour of Not Applicable
  • Citation Number : TS-174-AAAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Disposes application as ‘withdrawn’ regarding GST on Goodwill without commenting on admissibility

  • In Favour of Not Applicable
  • Citation Number : TS-174-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Denies concessional GST-rate to entity supplying construction services to Govt, PSUs

  • In Favour of Not Applicable
  • Citation Number : TS-173-AAR(TN)-2021-GST
Authority for Advance Ruling

AAR: ITC unavailable on laying of transfer pipeline of Propane, being 'Works Contract'

  • In Favour of Not Applicable
  • Citation Number : TS-172-AAR(TN)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Showroom Promotional Products for used marketing, not capital goods, but ‘inputs’; Overrules AAR

  • In Favour of Not Applicable
  • Citation Number : TS-171-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling

AAAR: GST leviable on credit card expenses reimbursed by Indian software development co. to overseas holding co.

  • In Favour of Not Applicable
  • Citation Number : TS-170-AAAR(TN)-2021-GST
Supreme Court

SC: Dismisses Revenue's SLP against HC order allowing provisional release of seized goods

  • In Favour of Petitioner
  • Citation Number : TS-169-SC-2021-GST
Supreme Court

SC: Power of provisional attachment “draconian”; Quashes order attaching 'trade receivables'

  • In Favour of Appellant
  • Citation Number : TS-168-SC-2021-GST
High Court

HC: Delhi HC notice on Subway Franchisee’s plea assailing DGAP investigation for natural-justice principles violation

  • In Favour of Not Applicable
  • Citation Number : TS-167-HC(DEL)-2021-GST
Authority for Advance Ruling

AAR: NID, Ahmedabad, a ‘Governmental Authority’ only if govt. holds 90% equity

  • In Favour of Not Applicable
  • Citation Number : TS-166-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Rules on taxability of support infrastructure primarily used at port/jetty

  • In Favour of Not Applicable
  • Citation Number : TS-165-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Gamut of services by Hospital for in-patient care, a Composite Supply of health care services, exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-164-AAR(GUJ)-2021-GST
High Court

HC: Delhi HC stays anti-profiteering order against Inox Leisure, lists with batch of matters

  • In Favour of Not Applicable
  • Citation Number : TS-163-HC(DEL)-2021-GST
Authority for Advance Ruling

AAR: Service of Works Contract provided prior to amendment not taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-162-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: 'Inverter Duty Transformer’ supply, along with service for setting-up SPGS, vide separate POs, taxable at 8.9%

  • In Favour of Not Applicable
  • Citation Number : TS-161-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: No decision on concessional rate benefit in view of non-submission of requisite documents

  • In Favour of Not Applicable
  • Citation Number : TS-160-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Taxability of Commission to foreign-agent providing service in India outside Sec. 97(2) purview

  • In Favour of Not Applicable
  • Citation Number : TS-159-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Can’t utilise ITC when nexus between input and final product absent

  • In Favour of Not Applicable
  • Citation Number : TS-158-AAR(GUJ)-2021-GST
High Court

HC: Issues writ of Mandamus directing Revenue to refund tax collected during investigation

  • In Favour of Not Applicable
  • Citation Number : TS-157-HC(MAD)-2021-GST
Authority for Advance Ruling

AAR: Amul’s flavoured milk classifiable as a “beverage containing milk”, taxable @ 12%

  • In Favour of Not Applicable
  • Citation Number : TS-156-AAR(GUJ)-2021-GST