Rulings ( 7222 results )

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Authority for Advance Ruling

AAR: Supply of purified drinking water' to public in empty unsealed cans' not exempt

  • In Favour of Respondent
  • Citation Number : TS-204-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Rules on taxability of text books, printed materials supplied to State Govt. offices & autonomous bodies

  • In Favour of Not Applicable
  • Citation Number : TS-205-AAR-2020-NT
Authority for Advance Ruling

AAR: Allows IGST credit on imported goods supplied to local industries/customers

  • In Favour of Not Applicable
  • Citation Number : TS-203-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Erection, commissioning, installation of supervisory control and data acquisition system, for 'metro-operation', a composite 'works contract'

  • In Favour of Not Applicable
  • Citation Number : TS-200-AAR(WB)-2020-NT
Authority for Advance Ruling

AAR: 'Phytotherapy' not 'health-care' services by clinical establishment, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-199-AAR(WB)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Dismisses appeal seeking clarity on taxability of logging services on ground of limitation

  • In Favour of Respondent
  • Citation Number : TS-198-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Disallows credit on facility installation i.e. chiller, CCTV, surveillance system, DG Set, etc. to mall developer

  • In Favour of Appellant
  • Citation Number : TS-197-AAAR-2020-NT
High Court

HC: Time-limit for availing transitional-credit not 'ultra-vires', stresses on fiscal management certainty

  • In Favour of Respondent
  • Citation Number : TS-196-HC(BOM)-2020-NT
High Court

HC: Copy of Kerala HC order granting relief from tax dues, now stayed by SC

  • In Favour of Not Available
  • Citation Number : TS-191-HC-2020(KER)-NT
NAA

NAA: Confirms Rs. 75 Cr profiteering allegation against Patanjali Ayurveda, upholds power for 'suo-moto investigation'

  • In Favour of Complainant
  • Citation Number : TS-185-NAA-2020-NT
NAA

NAA: Upholds profiteering against theatre/screen operator, directs investigation into other screens operational across the country

  • In Favour of Complainant
  • Citation Number : TS-184-NAA-2020-NT
NAA

NAA: Speaks for “voiceless”, pokes Subway for smart profiteering via royalty route

  • In Favour of Complainant
  • Citation Number : TS-181-NAA-2020-NT
NAA

NAA: Highlights 'inherent' power to examine all products even prior to Rule5(a) insertion; Upholds profiteering

  • In Favour of Complainant
  • Citation Number : TS-177-NAA-2020-NT
High Court

HC: Time-period prescribed to file objection for provisional attachment ‘directory’, remands matter

  • In Favour of Petitioner
  • Citation Number : TS-174-HC(DEL)-2020-NT
High Court

HC: Stays attachment of bank account citing anomalies w.r.t. order passed u/s 83

  • In Favour of Not Applicable
  • Citation Number : TS-175-HC-2020(MAD)-NT
High Court

HC: Directs Revenue to open portal and upload/revise TRAN-01 till Mar 31, acknowledges technical glitches and procedural complications

  • In Favour of Petitioner
  • Citation Number : TS-176-HC(CAL)-2020-NT
High Court

HC: Absent mandatory continuous 6-month return-default, quashes order passed for 'registration cancellation'

  • In Favour of Petitioner
  • Citation Number : TS-171-HC-2020(KER)-NT
High Court

HC: Quashes goods/vehicle detention by squad-officer during inter-state transit apprehending mis-classification

  • In Favour of Petitioner
  • Citation Number : TS-170-HC-2020(KER)-NT
Authority for Advance Ruling

AAR: Disallows ITC on goods/works-contract services purchased/received for warehouse construction/maintenance

  • In Favour of Respondent
  • Citation Number : TS-169-AAR-2020-NT
Authority for Advance Ruling

AAR: Land Development under JDA not a sale of land but taxable as 'works-contract service'

  • In Favour of Not Applicable
  • Citation Number : TS-168-AAR-2020-NT