Rulings ( 7222 results )

Filters
Authority for Advance Ruling

AAR: Classifies Fortified Rice Kernels under HSN 19049000 as ‘Other’ taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1249-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: ‘Fried Fryums’ classifiable under Tariff Item 2106, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1248-AAR-2019-NT
High Court

HC: Allows TRAN-1 filing/uploading despite failure to log into system by prescribed cut-off date

  • In Favour of Petitioner
  • Citation Number : TS-1245-HC(KER)-2019-NT
High Court

HC: Madras HC admits Revenue's appeal against order allowing transition of Education & Krishi Kalyan Cess; Grants stay

  • In Favour of Not Applicable
  • Citation Number : TS-37-HC(MAD)-2020-NT
High Court

HC: Quashes Petitioner's bank account attachment w.r.t. inquiry initiated against another taxable person

  • In Favour of Petitioner
  • Citation Number : TS-28-HC-2020(BOM)-NT
High Court

HC: Upholds 'propriety' of Appellate Authority's decision in classifying "Odomos" as “mosquito repellant”

  • In Favour of Respondent
  • Citation Number : TS-27-HC-2020(ALL)-NT
High Court

HC: Gujarat HC strikes down levy of IGST on ocean freight

  • In Favour of Applicant
  • Citation Number : TS-29-HC(GUJ)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR order classifying 'Filters' for Indian Railways under CTH 8421

  • In Favour of Respondent
  • Citation Number : TS-23-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Prepared Laboratory Reagents taxable at 12% under Heading 38220090, sets aside AAR order

  • In Favour of Not Applicable
  • Citation Number : TS-22-AAAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: No advance ruling as question in application is redundant in view of corrigendum by RRVPNL

  • In Favour of Not Applicable
  • Citation Number : TS-1241-AAR-2019-NT
Authority for Advance Ruling

AAR: Taxability of provision of Clinical Trial Services to a foreign client outside scope of AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1240-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: ITC credit for capital goods in parity with other goods, allows credit on demo vehicles

  • In Favour of Not Applicable
  • Citation Number : TS-1239-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Body building on chassis supplied by Principal liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-21-AAR(KAR)-2020-NT
High Court

HC: Directs refund/adjustment of tax paid under wrong head, allows writ

  • In Favour of Petitioner
  • Citation Number : TS-1238-HC-2019(JHAR)-NT
Authority for Advance Ruling

AAR: Question whether separate registration required in another state outside advance ruling purview

  • In Favour of Not Applicable
  • Citation Number : TS-1237-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Entry fee into Municipal Park, ticket charges for Toy Train and Pedal Boat taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1236-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Allows benefit of concessional rate of GST for affordable housing including completion & finishing services and common amenities

  • In Favour of Not Applicable
  • Citation Number : TS-1234-AAR-2019-NT
Authority for Advance Ruling

AAR: No ITC on inputs used for setting of MRO facility, ultimate use of property ‘immaterial’

  • In Favour of Not Applicable
  • Citation Number : TS-1235-AAR-2019-NT
Authority for Advance Ruling

AAR: Compensation paid to lessor for vacating its claim, constitutes a 'supply of service'

  • In Favour of Not Applicable
  • Citation Number : TS-1233-AAR(GOA)-2019-NT
High Court

HC: Gujarat HC issues notice in writ challenging validity of 'detention' provisions, grants interim relief

  • In Favour of Not Applicable
  • Citation Number : TS-19-HC-2020(GUJ)-NT