Rulings ( 7222 results )
Appellate Authority for Advance Ruling
AAAR: Allows valuation as per second proviso to Rule 28 for supply to distinct person; Modifies AAR
- In Favour of Appellant
- Citation Number : TS-1223-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Allows full ITC on HO-branch inter-state transfer of cranes for lease/ hire to customers; Modifies AAR
- In Favour of Appellant
- Citation Number : TS-1224-AAAR(TN)-2019-NT
NAA
NAA: Directs separate investigation of real-estate project with distinct RERA registration & other approvals
- In Favour of Respondent
- Citation Number : TS-7-NAA-2020-NT
High Court
HC: AAR order deeming 'medical supplies' as 'composite supply' beyond jurisdiction, 'remits' matter
- In Favour of Petitioner
- Citation Number : TS-4-HC(KER)-2020-NT
High Court
HC: Lodha Developer files writ against NAA order, challenges constitutional validity of anti-profiteering provisions
- In Favour of Not Applicable
- Citation Number : TS-1222-HC-2019(BOM)-NT
Appellate Authority for Advance Ruling
AAAR: Laminated HDPE woven tarpaulins, not textile materials, fail classification under CTH 63/59
- In Favour of Not Applicable
- Citation Number : TS-1207-AAAR-2019
Appellate Authority for Advance Ruling
AAAR: Loading/Unloading of agriculture produce harvested in foreign land ‘not exempt’, upholds AAR
- In Favour of Respondent
- Citation Number : TS-1218-AAAR(WB)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Supply of 'printing trade advertisement material' a composite supply of ‘service’, upholds AAR
- In Favour of Respondent
- Citation Number : TS-1208-AAAR(WB)-2019-NT
High Court
HC: Directs Nodal Officer to accept TRAN 1 on portal within due date or manually
- In Favour of Petitioner
- Citation Number : TS-1198-HC(JHAR)-2019-NT
High Court
HC: Directs access to GSTN for verifying TRAN-2 details in lieu of Petitioner’s representation
- In Favour of Petitioner
- Citation Number : TS-1199-HC-2019(MAD)-NT
High Court
HC: Finds detention to be justified, however, orders release upon furnishing of bank guarantee
- In Favour of Respondent
- Citation Number : TS-1200-HC-2019(KER)-NT
High Court
HC: Writ petition does not survive where Respondent deferred assessment proceedings
- In Favour of Respondent
- Citation Number : TS-1201-HC(MAD)-2019-NT
High Court
HC: Rejects bail application where petitioner created fake firms to facilitate claiming fraudulent ITC
- In Favour of Respondent
- Citation Number : TS-1202-HC(RAJ)-2019-NT
High Court
HC: Invoices shall include GST component w.r.t. works executed after July 01, 2017
- In Favour of Respondent
- Citation Number : TS-1204-HC(KAR)-2019-NT
High Court
HC: Rejects bail application apprehending that applicant may tamper with evidence
- In Favour of Respondent
- Citation Number : TS-1205-HC(MP)-2019-NT
Authority for Advance Ruling
AAR: Supply of business consulting services along with duty credit scrips constitutes a mixed supply, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-1190-AAR-2019-NT
Authority for Advance Ruling
AAR: No ITC available for construction of Marriage hall used in furtherance of ‘renting’ business
- In Favour of Not Applicable
- Citation Number : TS-1191-AAR(TN)-2019-NT
High Court
HC: Substantive IGST refund benefit during transitional phase not deniable for mere technical glitch
- In Favour of Petitioner
- Citation Number : TS-1189-HC-2019(DEL)-NT
Authority for Advance Ruling
AAR: 'Vouchers' not actionable claims', liable to GST as supply of 'goods'
- In Favour of Not Applicable
- Citation Number : TS-1188-AAR(TN)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Rules on classification of Nicotine Polacriliex Lozenges' used as stop smoking aids
- In Favour of Respondent
- Citation Number : TS-1185-AAAR(KAR)-2019-NT