Rulings ( 7214 results )
Authority for Advance Ruling
AAR: Treats tamarind/ Imli/Chinta as seeds of forest trees, taxable at 5% GST
- In Favour of Respondent
- Citation Number : TS-1307-AAR-2019-NT
Authority for Advance Ruling
AAR: Leasing of property/building to lessee engaged in commercial activity of letting out rooms, liable to 18% GST
- In Favour of Respondent
- Citation Number : TS-520-AAR-2020-NT
Authority for Advance Ruling
AAR: Medicines supplied through pharmacy during medical treatment, ancillary supply to healthcare-care service
- In Favour of Respondent
- Citation Number : TS-519-AAR(AP)-2020-NT
Authority for Advance Ruling
AAR: Designing and printing flex banners for birthday, marriage etc attracts 12% GST
- In Favour of Not Applicable
- Citation Number : TS-1305-AAR(AP)-2019-NT
Authority for Advance Ruling
AAR: Denies concessional rate, construction service awarded by Andhra Pradesh Industrial Infrastructure Corporation Ltd. taxable at 18%
- In Favour of Respondent
- Citation Number : TS-518-AAR-2020-NT
Authority for Advance Ruling
AAR: Allows unutilized ITC transfer upon ‘Transfer of Business as going concern’ upon filing GST ITC-02
- In Favour of Applicant
- Citation Number : TS-517-AAR(AP)-2020-NT
Authority for Advance Ruling
AAR: Marketing Consultancy services to overseas client an ‘Intermediary service’, not ‘Export’ despite payment received in foreign-exchange
- In Favour of Respondent
- Citation Number : TS-516-AAR(AP)-2020-NT
NAA
NAA: Directs Subway Franchisee to refund profiteered amount, benefit cannot be passed as per own convenience
- In Favour of Complainant
- Citation Number : TS-515-NAA-2020-NT
Authority for Advance Ruling
AAR: Letting out of 'Tug' taxable as Time charter of vessels for transport of goods at 5%
- In Favour of Respondent
- Citation Number : TS-514-AAR-2020-NT
Authority for Advance Ruling
AAR: Rental of Non Air-Conditioned buses by State Road Transport Corp. taxable at 12% subject to conditions
- In Favour of Not Available
- Citation Number : TS-513-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply for mud activities and chemicals independent of mud engineering and drilling waste management Services
- In Favour of Not Available
- Citation Number : TS-512-AAR-2020-NT
Authority for Advance Ruling
AAR: Import of Drill Bits & supply thereof to ONGCs location constitute two different supplies
- In Favour of Respondent
- Citation Number : TS-511-AAR(AP)-2020-NT
Authority for Advance Ruling
AAR: Rules on apportionment of credit in case of Banking company accepting deposits from customers
- In Favour of Not Applicable
- Citation Number : TS-510-AAR(BIH)-2020-NT
Authority for Advance Ruling
AAR: Denies exemption to Institute providing coaching, food & accommodation facility to CA/ICWA aspirants/students
- In Favour of Respondent
- Citation Number : TS-507-AAR-2020-NT
Authority for Advance Ruling
AAR: Interest/penalty charged by Chit Fund for delayed payments by members constitutes 'supply', taxable at 12%
- In Favour of Not Available
- Citation Number : TS-508-AAR(AP)-2020-NT
Authority for Advance Ruling
AAR: 18% GST payable under RCM on lease agreement entered with Rail Land Development Authority
- In Favour of Respondent
- Citation Number : TS-509-AAR-2020-NT
Authority for Advance Ruling
AAR: Fixing of air conditioner for a client on behalf of third party outside State an ‘inter-state’ supply
- In Favour of Applicant
- Citation Number : TS-505-AAR-2020-NT
Authority for Advance Ruling
AAR: 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST
- In Favour of Respondent
- Citation Number : TS-504-AAR(GOA)-2020-NT
NAA
NAA: Directs re-investigation against supplier of “Kiwi Shoe Polish”, DGAP to revisit profiteering-computation methodology
- In Favour of Not Available
- Citation Number : TS-502-NAA-2020-NT
NAA
NAA: Multiplex-operator held guilty of profiteering for not passing rate-reduction benefit on movie-ticket sale
- In Favour of Complainant
- Citation Number : TS-501-NAA-2020-NT