Rulings ( 7222 results )

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High Court

HC: Directs release of intercepted vehicle, subject to payment of stipulated fine, issues notice

  • In Favour of Applicant
  • Citation Number : TS-948-HC(GUJ)-2019-NT
High Court

HC: Directs release of machine transported back to job-worker’s premises upon payment of fine

  • In Favour of Applicant
  • Citation Number : TS-950-HC(GUJ)-2019-NT
High Court

HC: Directs release of vehicle and goods absent any discrepancy found post inspection/verification

  • In Favour of Applicant
  • Citation Number : TS-947-HC(GUJ)-2019-NT
High Court

HC: Revenue to pay costs where attachment made without authority of law

  • In Favour of Applicant
  • Citation Number : TS-946-HC(GUJ)-2019-NT
High Court

HC: Directs Revenue to withdraw bank attachment and unblock credit absent legal authority

  • In Favour of Applicant
  • Citation Number : TS-945-HC(GUJ)-2019-NT
High Court

HC: Directs release of tax paid goods even though e-way bill was not generated

  • In Favour of Applicant
  • Citation Number : TS-943-HC(GUJ)-2019-NT
High Court

HC: Directs release of bank account and unblocking of credit available in electronic ledger

  • In Favour of Applicant
  • Citation Number : TS-944-HC(GUJ)-2019-NT
High Court

HC: Permits filing or revising TRAN-01 by Nov 30; Pre-GST un-utilized credit a ‘vested right’

  • In Favour of Petitioner
  • Citation Number : TS-942-HC(P&H)-2019-NT
Authority for Advance Ruling

AAR: Work on small hydro-electric project on existing dam, not eligible for concessional rate

  • In Favour of Not Applicable
  • Citation Number : TS-941-AAR-2019-NT
Authority for Advance Ruling

AAR: Products used for rubber tapping in rubber plantation exempt as agricultural implements

  • In Favour of Not Applicable
  • Citation Number : TS-940-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on classification of goldsmith services like quality testing, certification of gold ornaments

  • In Favour of Not Applicable
  • Citation Number : TS-939-AAR(KER)-2019-NT
High Court

HC: Allows credit transition for cesses into GST regime absent express stipulation for lapse

  • In Favour of Petitioner
  • Citation Number : TS-971-HC-2019(MAD)-NT
Authority for Advance Ruling

AAR: Bentonite Powder, commercially known as “Back Fill Compound”, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-929-AAR-2019-NT
Authority for Advance Ruling

AAR: ‘Cervical Pillows’ facilitating comfort sleep, not ‘orthopaedic appliance’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-927-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: ‘Disposable underpads’ functionally similar to sanitary towels, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-928-AAR-2019-NT
Authority for Advance Ruling

AAR: Repairing services rendered to customer alongwith supply of spare parts/accessories not composite supply

  • In Favour of Not Applicable
  • Citation Number : TS-933-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: PVC Tufted mats classifiable under HSN 5703 90 90 taxable at 12% GST

  • In Favour of Not Applicable
  • Citation Number : TS-936-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on taxability of confectionary products, sweets, namkeens

  • In Favour of Not Applicable
  • Citation Number : TS-935-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Ready to eat items sold over counter does not qualify as ‘restaurant service’

  • In Favour of Not Applicable
  • Citation Number : TS-931-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Rules on liability to pay GST by the principal and job worker during job work

  • In Favour of Not Applicable
  • Citation Number : TS-934-AAR-2019-NT