Rulings ( 7214 results )

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High Court

HC: Delhi HC allows Litecon Industries to deposit principal profiteered amount in instalments, lists matter on December 21

  • In Favour of Petitioner
  • Citation Number : TS-909-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: 'Inspection and testing' services for grapes not 'necessary' for their production, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-911-AAR(TN)-2020-NT
Authority for Advance Ruling

AAR: Installing bus body on chassis, supply of services', classifiable under Motor vehicle and trailer manufacturing services'

  • In Favour of Not Available
  • Citation Number : TS-912-AAR(TN)-2020-NT
Authority for Advance Ruling

AAR: Pure consultancy services to Government exempt from GST and to private individuals taxable @18%

  • In Favour of Both
  • Citation Number : TS-906-AAR-2020-NT
Authority for Advance Ruling

AAR: Tur/Green Gram supplied from farmers to NAFED exempt, denies TDS applicability and ITC on gunny bags

  • In Favour of Both
  • Citation Number : TS-905-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: ITC to be restricted on Medicines, Food and Beverages supplied as part of ‘Health Care Services’

  • In Favour of Respondent
  • Citation Number : TS-907-AAR-2020-NT
Authority for Advance Ruling

AAR: Rejects advance ruling application, ruling being sought by ‘recipient of services’

  • In Favour of Respondent
  • Citation Number : TS-904-AAR-2020-NT
Authority for Advance Ruling

AAR: Provision of education kits, raincoats, boots, socks ‘exempt supply’, ineligible for ITC

  • In Favour of Applicant
  • Citation Number : TS-903-AAR-2020-NT
Authority for Advance Ruling

AAR: IIT Madras Alumni Association liable for registration under GST, services rendered constitutes ‘supply’

  • In Favour of Respondent
  • Citation Number : TS-902-AAR-2020-NT
High Court

HC: Bombay HC to examine GST levy on transfer of development rights under JDA

  • In Favour of Applicant
  • Citation Number : TS-898-HC-2020(BOM)-NT
Authority for Advance Ruling

AAR: Leasing of 'pathway' leading to one's dwelling unit by Chennai Metro taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-901-AAR-2020-NT
Authority for Advance Ruling

AAR: Liasoning services by Indian branch office (BO) of foreign entity constitutes ‘supply’; GST-registration compulsory

  • In Favour of Applicant
  • Citation Number : TS-895-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Supply of Cigarettes by restaurant a 'mixed supply, taxable at 28%; food supplied to employees from canteen taxable at 18%

  • In Favour of Not Available
  • Citation Number : TS-896-AAR(TN)-2020-NT
Authority for Advance Ruling

AAR: Reimbursement to Foreign Holding-Company for provision of Credit Card facilities to Applicant’s employees subject to IGST@18%

  • In Favour of Not Available
  • Citation Number : TS-894-AAR(TN)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Classifies processed tobacco leaves as 'Manufactured Chewing Tobacco', upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-881-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Supply of UPS along-with related services by 2 taxable persons not 'composite supply'

  • In Favour of Respondent
  • Citation Number : TS-892-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Services supplied under contract, to Principal's foreign client, taxable under CGST Act

  • In Favour of Respondent
  • Citation Number : TS-880-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Supply of 'printed trade advertisement material' constitutes a supply of goods, not a service, taxable at 12%, sets aside AAR-order

  • In Favour of Applicant
  • Citation Number : TS-885-AAAR(KAR)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Appeal against rejection of Rectification of Mistake order non-maintainable, cannot be merged with original ruling

  • In Favour of Appellant
  • Citation Number : TS-886-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: ‘Street lighting activity’ undertaken under ‘Energy Performance Contract’ entered with Municipal Corp., taxable at 18%, sets-aside AAR-ruling

  • In Favour of Respondent
  • Citation Number : TS-884-AAAR-2020-NT