Rulings ( 7222 results )
Authority for Advance Ruling
AAR: Rules on tax-rate on supply under turnkey contract for constructing pooling station
- In Favour of Not Applicable
- Citation Number : TS-167-AAR-2020-NT
Authority for Advance Ruling
AAR: Holds NKDA as statutory authority discharging municipal functions, grants exemption
- In Favour of Not Applicable
- Citation Number : TS-166-AAR(WB)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Breakwater wall not plant and machinery' but a civil structure'; Upholds AAR disallowing ITC
- In Favour of Respondent
- Citation Number : TS-1281-AAAR-2019-NT
Authority for Advance Ruling
AAR: Manpower services availed by Govt. entity for distribution of electricity, exempt
- In Favour of Not Applicable
- Citation Number : TS-164-AAR-2020-NT
Authority for Advance Ruling
AAR: Conservancy service provided by Applicant to Municipal Corporation exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-161-AAR(WB)-2020-NT
Authority for Advance Ruling
AAR: Printing booklets at foreign entity's instruction, for delivering in India, not 'export of service'
- In Favour of Not Applicable
- Citation Number : TS-160-AAR(WB)-2020-NT
Authority for Advance Ruling
AAR: Disentitles bio-processed meal to Nil-GST sans evidence that it is exclusive animal feed
- In Favour of Respondent
- Citation Number : TS-163-AAR-2020-NT
High Court
HC: Dismisses challenge to DGGSTI investigation w.r.t. fake invoicing despite SCN proceedings pending
- In Favour of Respondent
- Citation Number : TS-158-HC-2020(CHAT)-NT
High Court
HC: Rationale of fixing 'Budgetary Support' cannot be questioned, dismisses writ seeking 100% benefit
- In Favour of Respondent
- Citation Number : TS-157-HC(DEL)-2020-NT
Authority for Advance Ruling
AAR: Allows exemption from GST for O&M part of project where value of supply of goods does not exceed 25%
- In Favour of Not Applicable
- Citation Number : TS-152-AAR-2020-NT
Authority for Advance Ruling
AAR: Non-woven fabric bags used for packing rice classifiable under HSN 6305
- In Favour of Not Applicable
- Citation Number : TS-153-AAR-2020-NT
Authority for Advance Ruling
AAR: Dismisses application where matter pending before HC revolves around GST applicability
- In Favour of Not Applicable
- Citation Number : TS-154-AAR(TN)-2020-NT
High Court
HC: AAR cannot reject application citing 'place-of-supply' determination, remits matter for fresh consideration
- In Favour of Petitioner
- Citation Number : TS-148-HC(KER)-2020-NT
Authority for Advance Ruling
AAR: No GST on 'Mobilization Advance' for construction service received prior to GST implementation
- In Favour of Not Applicable
- Citation Number : TS-147-AAR-2020-NT
Authority for Advance Ruling
AAR: Printing on required PVC material constitutes a supply of service, classifiable under SAC 9989
- In Favour of Not Applicable
- Citation Number : TS-145-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Skill Development training services to construction workers rendered under sub-contract, not exempt
- In Favour of Not Applicable
- Citation Number : TS-144-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Electroplating work constitutes a ‘supply of service’, classifiable under SAC 9988 as ‘Manufacturing Services’
- In Favour of Not Applicable
- Citation Number : TS-143-AAR(TN)-2020-NT
Authority for Advance Ruling
AAR: Transfer of ownership in moulds to Indian Buyer without physical import liable to GST
- In Favour of Respondent
- Citation Number : TS-142-AAR(TN)-2020-NT
NAA
NAA: Upholds profiteering against a real-estate developer for not passing additional ITC benefit post GST
- In Favour of Complainant
- Citation Number : TS-139-NAA-2020-NT
NAA
NAA: Holds Samsung India guilty of profiteering on ‘television & power bank’ supply
- In Favour of Complainant
- Citation Number : TS-138-NAA-2020-NT