Rulings ( 7224 results )

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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
Authority for Advance Ruling

AAR: Reimbursement of expenses to employee will not attract GST, salary of Director under RCM

  • In Favour of Not Applicable
  • Citation Number : TS-844-AAR-2019-NT
Authority for Advance Ruling

AAR: “Flavoured milk” classifiable under heading 0402 99 00

  • In Favour of Not Applicable
  • Citation Number : TS-870-AAR-2019-NT
Authority for Advance Ruling

AAR: Govt. subsidy for food/drinks supply in canteens, excludible from taxable turnover

  • In Favour of Not Applicable
  • Citation Number : TS-852-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Denies concessional rate on works-contract executed for Electricity Distribution Supply Companies

  • In Favour of Not Applicable
  • Citation Number : TS-877-AAR-2019-NT
Authority for Advance Ruling

AAR: Entire amount collected by RWA for upkeep/maintenance of apartments, liable to GST where charges exceed Rs. 7500

  • In Favour of Not Applicable
  • Citation Number : TS-824-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: GTA not barred from renting/hiring vehicle to another GTA subject to appropriate tax treatments

  • In Favour of Not Applicable
  • Citation Number : TS-900-AAR-2019-NT
High Court

HC: Bombay HC’s breather to McDonalds, sets-aside NAA order citing violation of “natural-justice” principle

  • In Favour of Petitioner
  • Citation Number : TS-899-HC-2019(BOM)-NT
NAA

NAA: Only “additional ITC benefit” post GST & not “cost-incurred”, relevant to compute “profiteering”

  • In Favour of Complainant
  • Citation Number : TS-898-NAA-2019-NT
Authority for Advance Ruling

AAR: Sale of Used Wind Mills with accessories, constitutes a "composite supply", taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-879-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Free' transfer to lessor of assets fastened to building constitutes a 'supply'

  • In Favour of Not Applicable
  • Citation Number : TS-846-AAR-2019-NT
Authority for Advance Ruling

AAR: IGST refund cannot be availed where goods procured by exporter availing concessional rate

  • In Favour of Respondent
  • Citation Number : TS-832-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Composite supply of drilling and energizing bore- wells for Govt. entities, not liable to GST

  • In Favour of Applicant
  • Citation Number : TS-828-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Raw-materials used in paper manufacturing classifiable under HSN 4403, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-802-AAR-2019-NT
Authority for Advance Ruling

AAR: Classifies Pattadar Passbook cum Title Deed under HSN 4820

  • In Favour of Not Applicable
  • Citation Number : TS-801-AAR-2019-NT
Authority for Advance Ruling

AAR: E-commerce operators not liable to GST on driver/operator's services, however, tax to be collected u/s 52

  • In Favour of Applicant
  • Citation Number : TS-834-AAR-2019-NT
Authority for Advance Ruling

AAR: Documentation along with other services for foreign entity not classifiable as 'intermediary services'

  • In Favour of Not Applicable
  • Citation Number : TS-833-AAR-2019-NT
High Court

HC: Rajasthan HC rejects bail in case alleging fraudulent invoicing of Rs. 66 crore

  • In Favour of Respondent
  • Citation Number : TS-840-HC(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Support services w.r.t. selling, marketing of foreign entity's product qualifies 'intermediary' services

  • In Favour of Not Applicable
  • Citation Number : TS-836-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Warranty services provided to customers, not 'export' transaction, despite amount reimbursed from foreign entity

  • In Favour of Applicant
  • Citation Number : TS-797-AAR(KAR)-2019-NT