Rulings ( 7222 results )

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Authority for Advance Ruling

AAR: Supply of books to religious school, exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-241-AAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Boarding and lodging along with ancillary services where tariff less than Rs. 1000, exempt

  • In Favour of Applicant
  • Citation Number : TS-236-AAAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Separate registration not required for execution of works-contract in another State

  • In Favour of Applicant
  • Citation Number : TS-237-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Rules on valuation of second hand jewellery absent change in form/nature & ITC admissibility thereof

  • In Favour of Applicant
  • Citation Number : TS-234-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: ‘Communication Satellite Transponders’ classifiable under Heading 8803 90 00, taxable at 5%

  • In Favour of Respondent
  • Citation Number : TS-233-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Denies 'resident dwelling' exemption to collective leasing of property for student accommodation

  • In Favour of Respondent
  • Citation Number : TS-231-AAR(KAR)-2020-NT
High Court

HC: Issuance of SCN/initiation of proceedings pre-requisite for determination of interest liability u/s 50

  • In Favour of Petitioner
  • Citation Number : TS-229-HC-2020(JHAR)-NT
Supreme Court

SC: Dismisses writ seeking GST exemption on hand-sanitizers and masks

  • In Favour of Respondent
  • Citation Number : TS-228-SC-2020-NT
High Court

HC: Rejects COVID-19 “windfall” for prisoners, denies bail for grave GST evasion offence

  • In Favour of Respondent
  • Citation Number : TS-227-HC(P&H)-2020-NT
NAA

NAA: Upholds profiteering against Subway's franchisee, welfare of “voiceless/unorganized/scattered consumer” soul of Section 171

  • In Favour of Complainant
  • Citation Number : TS-224-NAA-2020-NT
Authority for Advance Ruling

AAR: Licensing Services from State Govt. for iron-ore extraction taxable at 18% under 'reverse charge mechanism'

  • In Favour of Respondent
  • Citation Number : TS-221-AAR(GOA)-2020-NT
Authority for Advance Ruling

AAR: ‘Street lighting activity’ under Energy Performance Contract constitutes a ‘composite supply’, taxable at 12%

  • In Favour of Respondent
  • Citation Number : TS-220-AAR-2020-NT
Authority for Advance Ruling

AAR: 'Water-charges' collected from RWA 'directly linked' to society maintenance, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-219-AAR-2020-NT
Authority for Advance Ruling

AAR: Directors not 'company employees', salary/remuneration paid to them taxable under 'reverse-charge'

  • In Favour of Respondent
  • Citation Number : TS-218-AAR(RAJ)-2020-NT
Authority for Advance Ruling

AAR: Value of supply under foreign currency billing to be determined as per notified exchange-rate

  • In Favour of Not Applicable
  • Citation Number : TS-215-AAR-2020-NT
Authority for Advance Ruling

AAR: Licensing services for right to use/extract accessory minerals taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-214-AAR(UTT)-2020-NT
Authority for Advance Ruling

AAR: Transfer of under-construction project under BTA as a going concern exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-213-AAR-2020-NT
High Court

HC: Directs assessee to file refund application for ‘ocean-freight’, Authority to not dispute technical-issue

  • In Favour of Applicant
  • Citation Number : TS-212-HC(GUJ)-2020-NT
High Court

HC: Validates 'fresh' provisional attachment, however, Revenue's action of continuing/extending earlier order 'illegal'

  • In Favour of Respondent
  • Citation Number : TS-207-HC-2020(CAL)-NT
Authority for Advance Ruling

AAR: Upholds GST levy on Local Area Development Fund contribution from solar power developers

  • In Favour of Not Applicable
  • Citation Number : TS-206-AAR-2020-NT