Rulings ( 7222 results )

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Authority for Advance Ruling

AAR: Sun-cured country tobacco leaves taxable at 28% GST, reverse charge not applicable

  • In Favour of Not Applicable
  • Citation Number : TS-886-AAR-2019-NT
Authority for Advance Ruling

AAR: Unprocessed/uncooked packaged food taxable as supply of goods at appropriate rates

  • In Favour of Not Applicable
  • Citation Number : TS-845-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Rules on classification of parts of tillers

  • In Favour of Not Applicable
  • Citation Number : TS-830-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Classifies ‘LPG Conversion Kits’ under Heading 8409, liable to 28% GST

  • In Favour of Not Applicable
  • Citation Number : TS-863-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Marine Propellers/accessories taxable at concessional rate of 5%

  • In Favour of Not Applicable
  • Citation Number : TS-862-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Services of Independent sales personnel taxable at 18%, value of supply to include reimbursements

  • In Favour of Not Applicable
  • Citation Number : TS-848-AAR(KAR)-2019-NT
NAA

NAA: Upholds profiteering on supply of sanitary napkins' where base-prices increased beyond percentage of ITC denial post GST

  • In Favour of Complainant
  • Citation Number : TS-909-NAA-2019-NT
NAA

NAA: Directs price reduction and further investigation into whole project & subsequent period while holding Builder guilty of profiteering

  • In Favour of Complainant
  • Citation Number : TS-908-NAA-2019-NT
Authority for Advance Ruling

AAR: Classifies Seats for Railway Coaches under Heading 9401, liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-907-AAR-2019-NT
Authority for Advance Ruling

AAR: Dismisses Transport Service Provider's claim for GTA exemption, LR/GR/consignment note issuance mandatory

  • In Favour of Not Applicable
  • Citation Number : TS-906-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Supply of Technical Testing Services from EOU unit, not zero-rated supply, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-905-AAR(GOA)-2019-NT
Authority for Advance Ruling

AAR: GST on sub-contracting of landscaping service, maintenance of garden, not “pure service”

  • In Favour of Respondent
  • Citation Number : TS-890-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Rules on the taxability of supply of OIDAR services made to unregistered persons in India

  • In Favour of Not Applicable
  • Citation Number : TS-882-AAR-2019-NT
Authority for Advance Ruling

AAR: Supply of printed answer booklet to State Education Board, comprises a supply of goods, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-859-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Excavation and transportation services rendered to Government entity for shifting of waste is exempt

  • In Favour of Applicant
  • Citation Number : TS-885-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Composite contract of cutting live trees to obtain logs not exempt from GST

  • In Favour of Respondent
  • Citation Number : TS-873-AAR-2019-NT
Authority for Advance Ruling

AAR: Manpower provided to Governmental Authority for support services not exempt

  • In Favour of Respondent
  • Citation Number : TS-897-AAR-2019-NT
Authority for Advance Ruling

AAR: Denies ITC on inputs procured before effective date of registration

  • In Favour of Respondent
  • Citation Number : TS-872-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Allows 5% concessional rate to trucks/ spare parts supplied to Public Funded Research Institution

  • In Favour of Applicant
  • Citation Number : TS-893-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Credit reversible on exempt by-product, including plastic bags used exclusively for its packing

  • In Favour of Respondent
  • Citation Number : TS-903-AAR(RAJ)-2019-NT