Rulings ( 7223 results )
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
Authority for Advance Ruling
AAR: Supply of stores to foreign-going vessels taxable, unless specifically marked for export
- In Favour of Respondent
- Citation Number : TS-904-AAR-2019-NT
Authority for Advance Ruling
AAR: Facilities installation in commercial mall, not separate from civil structure, covered by blocked credit provision
- In Favour of Respondent
- Citation Number : TS-887-AAR-2019-NT
Authority for Advance Ruling
AAR: Conservancy/solid waste management services to Conservancy Dept. of Howrah Municipal Corporation exempt, TDS inapplicable
- In Favour of Applicant
- Citation Number : TS-901-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Activities of Electricity Department qualifies as a 'composite supply of works contract', liable to 18% GST
- In Favour of Respondent
- Citation Number : TS-902-AAR-2019-NT
Authority for Advance Ruling
AAR: Works-contract services provided to National Centre for Biological Science taxable at 18%, denies concession
- In Favour of Respondent
- Citation Number : TS-891-AAR-2019-NT
Authority for Advance Ruling
AAR: Volume discount received by motor-vehicle dealer in form of credit note, not liable to GST
- In Favour of Applicant
- Citation Number : TS-875-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Remitting CIMA exam fee collected from students, constitutes pure agency service'
- In Favour of Not Applicable
- Citation Number : TS-850-AAR-2019-NT
Authority for Advance Ruling
AAR: Diagnostic services to hospitals, being a “health-care service”, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-843-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Denies ITC on capitalised portion of “constructed commercial apartments”, used/intended for leasing/renting
- In Favour of Not Applicable
- Citation Number : TS-889-AAR-2019-NT
Authority for Advance Ruling
AAR: Subject to HC decision, Importer liable IGST on ocean freight under CIF contract
- In Favour of Not Applicable
- Citation Number : TS-876-AAR-2019-NT
Authority for Advance Ruling
AAR: Depositing timber with Govt. Department Timber Depots liable to GST under reverse charge
- In Favour of Not Applicable
- Citation Number : TS-888-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Includes bus passes cost in transport facilitation service, rejects applicant’s ‘intermediary’ plea
- In Favour of Respondent
- Citation Number : TS-851-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Rules on taxability of bill-to-ship-to transaction
- In Favour of Not Applicable
- Citation Number : TS-869-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on taxability of transactions between trainers and trainees sourced by applicant
- In Favour of Not Applicable
- Citation Number : TS-854-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Extends ITC on 'detachable wooden-flooring' used at co-working space, denies on 'glass-partitions'
- In Favour of Not Applicable
- Citation Number : TS-896-AAR-2019-NT
Authority for Advance Ruling
AAR: Ice-creams prepared as per customers choice at outlet qualifies composite supply of service
- In Favour of Not Applicable
- Citation Number : TS-861-AAR-2019-NT
Authority for Advance Ruling
AAR: Denies ITC on electrical works, pumps used in building warehouse space with all facilities
- In Favour of Not Applicable
- Citation Number : TS-860-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Facilitating supply of cut flowers as commission agent, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-867-AAR-2019-NT
Authority for Advance Ruling
AAR: Terms Applicant relocation related services as 'mixed supply' classifiable as management support services
- In Favour of Not Applicable
- Citation Number : TS-855-AAR(KAR)-2019-NT