Rulings ( 7224 results )
Authority for Advance Ruling
AAR: Residential Construction executed by sub-contractor under works-contract awarded by Govt. Entity to main-contractor, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-803-AAR-2019-NT
Authority for Advance Ruling
AAR: Agricultural tree climbing apparatus exempt from GST being solely used for agricultural purpose
- In Favour of Not Applicable
- Citation Number : TS-805-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Rules on taxability of printing services under different scenarios
- In Favour of Not Applicable
- Citation Number : TS-799-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Milk Producers Federation formed under Co-Op Society Act, not liable to deduct TDS
- In Favour of Not Applicable
- Citation Number : TS-806-AAR-2019-NT
Authority for Advance Ruling
AAR: Disallows ITC on free gifts/trips distributed to dealers
- In Favour of Not Applicable
- Citation Number : TS-807-AAR-2019-NT
Authority for Advance Ruling
AAR: Dry chillies 'an agricultural produce'; APMC agent liable to get registered under GST
- In Favour of Not Applicable
- Citation Number : TS-804-AAR-2019-NT
Authority for Advance Ruling
AAR: ‘Civil works’ contract comprising of runway extension, apron construction, for Airport Authority, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-798-AAR-2019-NT
Authority for Advance Ruling
AAR: Pre-sales and Marketing services qualifies as intermediary service'; Distinguishes GoDaddy India ruling
- In Favour of Not Applicable
- Citation Number : TS-809-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: "Catering Support Services" from kitchen located at company premises, taxable at 5%
- In Favour of Not Applicable
- Citation Number : TS-795-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: No ITC reversal required on 'electricity generated and consumed captively' for 'cement manufacture'
- In Favour of Not Applicable
- Citation Number : TS-810-AAR-2019-NT
Authority for Advance Ruling
AAR: Accommodation service provided to SEZ unit, an 'inter-state zero-rated supply'
- In Favour of Not Applicable
- Citation Number : TS-796-AAR(KAR)-2019-NT
Authority for Advance Ruling
AAR: Distinguishes AAAR ruling, Collections by Rotary Club, pooled for meeting expenses, not exempt
- In Favour of Not Applicable
- Citation Number : TS-816-AAR-2019-NT
Authority for Advance Ruling
AAR: Critical-components supplied by contractor excludible from value of job-worker service
- In Favour of Not Applicable
- Citation Number : TS-808-AAR-2019-NT
Authority for Advance Ruling
AAR: Marketing and Pre-sales support for foreign parent qualifies as 'intermediary' services, post-technical support classifiable as ITSS
- In Favour of Not Applicable
- Citation Number : TS-811-AAR(KAR)-2019-GST
Authority for Advance Ruling
AAR: Prize money received from horse-race conducting entities, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-815-AAR-2019-NT
Authority for Advance Ruling
AAR: Work of operating Citizen Facilitation Centres on behalf of Municipal Corporation, liable to GST
- In Favour of Not Applicable
- Citation Number : TS-817-AAR(MAH)-2019-NT
Authority for Advance Ruling
AAR: Supply of UPS along with installation, testing & commissioning constitutes a 'Composite supply', not a 'works-contract'
- In Favour of Respondent
- Citation Number : TS-818-AAR-2019-NT
Authority for Advance Ruling
AAR: Recovery of 50% of Parental Insurance Premium from employees, not ‘supply of service’
- In Favour of Not Applicable
- Citation Number : TS-813-AAR-2019-NT
High Court
HC: Supply by Duty-Free Shops constitutes 'export'/'zero-rated supply', eligible for ITC
- In Favour of Petitioner
- Citation Number : TS-790-HC-2019(BOM)-NT
Authority for Advance Ruling
AAR: 'Filters' supplied to Railways classifiable under 'Heading 8421', not 8607 as 'railway parts'
- In Favour of Not Applicable
- Citation Number : TS-788-AAR-2019-NT