Rulings ( 7222 results )
Authority for Advance Ruling
AAR: Medicines, surgical goods supplied to in-patients exempt as composite supply of health care services
- In Favour of Applicant
- Citation Number : TS-926-AAR(KER)-2019-NT
Authority for Advance Ruling
AAR: Design, commissioning of Wind Tunnel for Central Govt. constitutes ‘works contract’, liable to 12% GST
- In Favour of Not Applicable
- Citation Number : TS-925-AAR-2019-NT
Authority for Advance Ruling
AAR: Rejects Chennai Port Trust's arguments vis-a-vis Time of Supply on delayed/uncertain rental receipts
- In Favour of Not Applicable
- Citation Number : TS-922-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Classifies Carbonated Fruit Juice under CTH 22021020 or 22021090 depending upon flavour added
- In Favour of Not Applicable
- Citation Number : TS-921-AAR-2019-NT
Authority for Advance Ruling
AAR: Allows ITC on real estate brokerage services used for renting out property
- In Favour of Applicant
- Citation Number : TS-920-AAR-2019-NT
Authority for Advance Ruling
AAR: Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite health-care' service
- In Favour of Not Applicable
- Citation Number : TS-919-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Tamarind before undergoing drying process classifiable as 'Fresh Tamarind' under HSN 08109020
- In Favour of Not Applicable
- Citation Number : TS-918-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Classifies Air Handling Units under HSN 8415 9000 and Air Ventilators under HSN 8414 5910
- In Favour of Not Applicable
- Citation Number : TS-894-AAR-2019-NT
Authority for Advance Ruling
AAR: Leasing of e-learning facilities taxable at the rate of 18% GST
- In Favour of Not Applicable
- Citation Number : TS-892-AAR-2019-NT
Authority for Advance Ruling
AAR: Sub-leasing of non-residential property taxable at 18%, additional facilities transferrable to tenant taxable at respective rates
- In Favour of Not Applicable
- Citation Number : TS-884-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Selling rice under unregistered Brand name foregoing actionable claim, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-883-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Sub-contract for ‘house’ construction under Pradhan Mantri Awas Yojana, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-881-AAR-2019-NT
Authority for Advance Ruling
AAR: Providing Commutation Vehicles for pick & drop of client’s employees, taxable as ‘Passenger Transport Services’ at 18%
- In Favour of Not Applicable
- Citation Number : TS-880-AAR-2019-NT
Authority for Advance Ruling
AAR: By-product ‘Char-Dolochar/Dolochar’ emerging during ‘Sponge-Iron’ manufacture, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-838-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Accommodation Services to SEZ units for authorised operations, “zero-rated”, however supplies for un-authorized operations taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-839-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: ‘Pooja Oils’ classified under Tariff Heading 1518, taxable at 12% GST, being an ‘inedible mixture’
- In Favour of Not Applicable
- Citation Number : TS-831-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: No GST on provisioning of shelter to abandoned/orphaned children, receipt of adoption fee
- In Favour of Applicant
- Citation Number : TS-915-AAR-2019-NT
Authority for Advance Ruling
AAR: Supply of ‘Access Cards’ issued by temple to pilgrims, a ‘composite supply’, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-829-AAR-2019-NT
Authority for Advance Ruling
AAR: Co-owners of jointly held immovable property not association of persons'
- In Favour of Not Applicable
- Citation Number : TS-912-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Project Management Services for sewerage projects qualifies as “pure services”, hence exempt
- In Favour of Not Applicable
- Citation Number : TS-911-AAR(GOA)-2019-NT