Rulings ( 7211 results )

Filters
Authority for Advance Ruling

AAR: Vadilal’s ‘Power Sip’ being flavoured milk classifiable as beverage containing milk

  • In Favour of Not Applicable
  • Citation Number : TS-155-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Interest for delayed payment on imported goods liable to GST under reverse-charge

  • In Favour of Not Applicable
  • Citation Number : TS-154-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Debit-notes not ‘independent’ to invoice, no drastic change in Section 16(4) interpretation by Finance Act

  • In Favour of Not Applicable
  • Citation Number : TS-153-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: 'Ahmedabad Municipal Transport Service' rendering 'passenger transportation service' a ‘Local Authority’

  • In Favour of Not Applicable
  • Citation Number : TS-152-AAR(GUJ)-2021-GST
High Court

HC: Raps authorities for carrying fishing/roving enquiries when goods conform to document of transit

  • In Favour of Appellant
  • Citation Number : TS-147-HC(RAJ)-2021-GST
Sessions Court

SSC: Rejects anticipatory-bail in GST-evasion with limited relief considering nature of investigation

  • In Favour of Respondent
  • Citation Number : TS-148-SSC(RJK)-2021-GST
Sessions Court

SSC: Modifies bail condition, allows movement outside Rajkot with fortnightly-presence considering due compliance

  • In Favour of Applicant
  • Citation Number : TS-149-SSC(RJK)-2021-GST
Authority for Advance Ruling

AAR: Supply to Bengaluru Metro Rail Corp. by various cost centers of BEML, a ‘composite supply’

  • In Favour of Not Applicable
  • Citation Number : TS-144-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: ‘Subcontractor’ undertaking work for another sub-contractor, liable to 18% GST absent any direct contract with Govt. entity

  • In Favour of Not Applicable
  • Citation Number : TS-143-AAR(KAR)-2021-GST
High Court

HC: Condemns Department for demanding GST/service-tax from Advocates; Directs issuance of clear instructions

  • In Favour of Not Applicable
  • Citation Number : TS-142-HC(ORI)-2021-GST
Authority for Advance Ruling

AAR: Rent received by Individual from Backward Classes Welfare Department exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-141-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Supply of bakery items, ice-creams, etc. from premises of manufacturer/supplier, a ‘Composite Supply’ of Restaurant Services

  • In Favour of Not Applicable
  • Citation Number : TS-140-AAR(OD)-2021-GST
Authority for Advance Ruling

AAR: No natural bundling in services by Taxi-aggregator; Pick up charges taxable at 5%, Other income at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-139-AAR(KAR)-2021-GST
High Court

HC: Releases bank account of Tiktok parent Co. on securing Revenue’s interest of Rs. 79 crores

  • In Favour of Not Applicable
  • Citation Number : TS-138-HC(BOM)-2021-GST
High Court

HC: AAAR justified in rejecting appeal on limitation absent power to condone delay

  • In Favour of Not Applicable
  • Citation Number : TS-137-HC(KAR)-2021-GST
High Court

HC: Revenue to sanction refund of IGST along with interest on transitional period export

  • In Favour of Not Applicable
  • Citation Number : TS-135-HC(DEL)-2021-GST
High Court

HC: Attachment a "serious intrusion" into assessee’s privacy; Quashes order, defines delegation scope

  • In Favour of Not Applicable
  • Citation Number : TS-134-HC(BOM)-2021-GST
Authority for Advance Ruling

AAR: Supervision services for Food Corporation of India “other services”, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-133-AAR(KAR)-2021-GST
High Court

HC: Quashes interest demand on unpaid-tax issued in Form GST DRC 01 instead of Form GST DRC 07

  • In Favour of Not Applicable
  • Citation Number : TS-132-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: 'Voucher' not ‘goods’ but instrument of consideration; Modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-131-AAAR(TN)-2021-GST