Rulings ( 7222 results )

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Authority for Advance Ruling

AAR: Amount received from Govt. Hospital towards bonus payment to security personnel, taxable

  • In Favour of Respondent
  • Citation Number : TS-1094-AAR(WB)-2019-NT
NAA

NAA: ITC-benefit' to be passed monthly; Directs Heerandani Realtors to re-calibrate post-GST prices

  • In Favour of Respondent
  • Citation Number : TS-1088-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Filing foundation/plinth with silver-sand, not supply of goods but a works-contract

  • In Favour of Respondent
  • Citation Number : TS-1093-AAAR-2019-NT
Authority for Advance Ruling

AAR: Establishment of Facility at ISRO Propulsion Complex for Satellite launch vehicle program, a ‘composite supply of works-contract service’

  • In Favour of Respondent
  • Citation Number : TS-1084-AAR-2019-NT
Authority for Advance Ruling

AAR: Rejects application citing applicant’s mere ‘academic interest’ in the issue

  • In Favour of Not Applicable
  • Citation Number : TS-1085-AAR(HP)-2019-NT
Authority for Advance Ruling

AAR: Licensing services for ‘right to use minerals’, taxable at 18% under reverse charge basis

  • In Favour of Respondent
  • Citation Number : TS-1086-AAR(AP)-2019-NT
Authority for Advance Ruling

AAR: TDS provisions inapplicable to Co-operative Society, neither owned or controlled by Govt.

  • In Favour of Applicant
  • Citation Number : TS-1087-AAR-2019-NT
Supreme Court

SC: Requires strict compliance with Sec 67 procedure for seized goods release, modifies HC orders

  • In Favour of Respondent
  • Citation Number : TS-1082-SC-2019-NT
Authority for Advance Ruling

AAR: Supply, Erection, O&M of solar plant qualifies as a ‘composite supply’ of ‘works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-1076-AAR-2019-NT
Authority for Advance Ruling

AAR: Services in relation to 'natural forest' classifiable under SAC code 9997, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1075-AAR-2019-NT
Authority for Advance Ruling

AAR: Lorry receipts constitute 'consignment note', applicant providing transport service a 'GTA service provider'

  • In Favour of Not Applicable
  • Citation Number : TS-1074-AAR-2019-NT
Authority for Advance Ruling

AAR: Classifies aluminium ladders under HSN 7616, irrespective of end use

  • In Favour of Not Applicable
  • Citation Number : TS-1073-AAR(AP)-2019-NT
Authority for Advance Ruling

AAR: Protein Powder manufactured with drug license and necessary approval classifiable under HSN 3004

  • In Favour of Not Applicable
  • Citation Number : TS-1072-AAR-2019-NT
NAA

NAA: Upholds profiteering against Builder/Developer, accepts DGAP's computation absent challenge by Respondent

  • In Favour of Complainant
  • Citation Number : TS-1070-NAA-2019-NT
NAA

NAA: ITC benefit on actual, not presumed basis, required to be passed to flat-buyer

  • In Favour of Complainant
  • Citation Number : TS-1069-NAA-2019-NT
Authority for Advance Ruling

AAR: IGST payable on ocean freight by importer irrespective of valuation methodology

  • In Favour of Not Applicable
  • Citation Number : TS-1068-AAR-2019-NT
Authority for Advance Ruling

AAR: Transmission/distribution of electricity exempt, however, ancillary services taxable

  • In Favour of Not Applicable
  • Citation Number : TS-1067-AAR-2019-NT
Authority for Advance Ruling

AAR: Denies concessional rate benefit w.r.t. works contract relating to electrical works/infrastructure undertaken for Govt. Entity

  • In Favour of Not Applicable
  • Citation Number : TS-1066-AAR-2019-NT
Authority for Advance Ruling

AAR: Turnkey contract w.r.t. High Voltage Distribution System, a works contract, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-1065-AAR(AP)-2019-NT
Authority for Advance Ruling

AAR: Rejects application w.r.t. interest applicability, being outside AAR's purview

  • In Favour of Not Applicable
  • Citation Number : TS-1064-AAR(AP)-2019-NT