Rulings ( 7214 results )

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Authority for Advance Ruling

AAR: Rules on classification of ‘Tank and its Parts’; ‘classification’ independent of buyer/seller

  • In Favour of Not Applicable
  • Citation Number : TS-467-AAR-2020-NT
Authority for Advance Ruling

AAR: Software consulting services' to company having foreign client taxable as 'supply of service'

  • In Favour of Not Applicable
  • Citation Number : TS-466-AAR-2020-NT
Authority for Advance Ruling

AAR: Activities undertaken by distribution utility other than 'electricity transmission/distribution', not exempt

  • In Favour of Respondent
  • Citation Number : TS-465-AAR-2020-NT
Authority for Advance Ruling

AAR: Rejects application for being inadmissible as transaction doesn't constitute supply

  • In Favour of Respondent
  • Citation Number : TS-462-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Co-owner’s query on services being provided by Society, non-maintainable

  • In Favour of Respondent
  • Citation Number : TS-461-AAR-2020-NT
Authority for Advance Ruling

AAR: Logistics company issuing Consignment Note to be considered as Goods Transport Agency

  • In Favour of Not Available
  • Citation Number : TS-460-AAR-2020-NT
Authority for Advance Ruling

AAR: Sub-Contractor appointed for transportation of goods not a 'Goods Transport Operator', 'consignment note' issuance an 'essential condition'

  • In Favour of Respondent
  • Citation Number : TS-459-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Rejects application as not ‘maintainable’ citing supply as not proposed to be undertaken

  • In Favour of Not Applicable
  • Citation Number : TS-456-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Denies ITC on immovable commercial property construction, subsequently used for ‘renting’

  • In Favour of Respondent
  • Citation Number : TS-455-AAR-2020-NT
Authority for Advance Ruling

AAR: GST inapplicable on accounting entry of Expat employees’ salary by Project Office of Foreign Company

  • In Favour of Applicant
  • Citation Number : TS-454-AAR-2020-NT
Authority for Advance Ruling

AAR: Approved vocational education courses by Training Institute exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-451-AAR-2020-NT
Authority for Advance Ruling

AAR: Financial assistance/legal aid to women survivors not 'supply'

  • In Favour of Applicant
  • Citation Number : TS-450-AAR(WB)-2020-NT
Authority for Advance Ruling

AAR: Sale of Corporate Debtor's assets by NCLT appointed 'Liquidator' constitutes a 'supply', liquidator liable to registration

  • In Favour of Not Applicable
  • Citation Number : TS-449-AAR(WB)-2020-NT
Authority for Advance Ruling

AAR: Supply of service under maintenance contract entered by Foreign entity liable to GST

  • In Favour of Respondent
  • Citation Number : TS-448-AAR-2020-NT
NAA

NAA: Holds developer guilty of profiteering on sale of residential & commercial shops under affordable housing project

  • In Favour of Complainant
  • Citation Number : TS-446-NAA-2020-NT
NAA

NAA: Discards DGAP's methodology of comparing average prices for profiteering computation, directs reinvestigation

  • In Favour of Not Applicable
  • Citation Number : TS-436-NAA-2020-NT
NAA

NAA: Accepts DGAP methodology, upholds profiteering on 'Frozen Green Peas/ Sweet Corn'

  • In Favour of Complainant
  • Citation Number : TS-435-NAA-2020-NT
High Court

HC: Directs release of goods being perishable in nature, orders confiscation proceedings to continue

  • In Favour of Petitioner
  • Citation Number : TS-441-HC-2020(GUJ)-NT
High Court

HC: Quashes order imposing tax penalty without dealing with main contention of Petitioner

  • In Favour of Both
  • Citation Number : TS-439-HC-2020(TEL)-NT
High Court

HC: Dismisses writ seeking release of property sealed for GST default by tenant, parties governed by lease terms

  • In Favour of Respondent
  • Citation Number : TS-440-HC(KAR)-2020-NT