Rulings ( 7225 results )

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High Court

HC: Directs Petitioner to explain lapse in documents attached in writ challenging minutes' of Council meeting

  • In Favour of Respondent
  • Citation Number : TS-757-HC(BOM)-2019-NT
High Court

HC: Allows refund of IGST on zero-rated export despite grant of drawback

  • In Favour of Petitioner
  • Citation Number : TS-756-HC-2019(KER)-NT
High Court

HC: Rejects request for GST payment in instalments, absent supporting provision

  • In Favour of Not Available
  • Citation Number : TS-755-HC-2019(PandH)-NT
Authority for Advance Ruling

AAR: Rules on ITC apportionment on capital goods used for exempt-goods manufacture subsequently

  • In Favour of Not Applicable
  • Citation Number : TS-752-AAR-2019-NT
Authority for Advance Ruling

AAR: Goods primarily intended to be used as parts of 'railway locomotives' classifiable under Heading 8607

  • In Favour of Not Applicable
  • Citation Number : TS-746-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Arranging' hotel accommodation taxable as 'support services', not as 'accommodation' or 'tour operator' service

  • In Favour of Applicant
  • Citation Number : TS-747-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: IGST payable under RCM by Government if services imported for business/commerce

  • In Favour of Not Applicable
  • Citation Number : TS-751-AAR-2019-NT
Authority for Advance Ruling

AAR: Refutes to rule on GST rate applicable on sale of aircraft absent sufficient/conclusive information from applicant

  • In Favour of Respondent
  • Citation Number : TS-972-AAR-2018-NT
Authority for Advance Ruling

AAR: TDS not applicable on conservancy/solid waste management services provided to Municipal Corporation

  • In Favour of Applicant
  • Citation Number : TS-748-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Services to State Government w.r.t. irrigation, water management and watershed development, exempt

  • In Favour of Applicant
  • Citation Number : TS-749-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Agriculture Mechanical Sprayer classifiable under CTH 8424 and taxable @ 12%

  • In Favour of Not Applicable
  • Citation Number : TS-750-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Concessional rate of 12% GST for ‘Affordable Housing Scheme’, not restricted to Developer

  • In Favour of Applicant
  • Citation Number : TS-729-AAR-2019-NT
Authority for Advance Ruling

AAR: Classifies 'Dialyser' under HSN 9018

  • In Favour of Not Applicable
  • Citation Number : TS-730-AAR-2019-NT
Authority for Advance Ruling

AAR: Late-payment charges on brokerage taxable as original/principal supply

  • In Favour of Not Applicable
  • Citation Number : TS-745-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Back-end services to facilitate the business of foreign entity taxable as 'Intermediary Service'

  • In Favour of Not Applicable
  • Citation Number : TS-744-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Works-contract for ‘Residential Quarters’ not entrusted by State, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-743-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Contribution to Rehabilitation Trusts taxable as 'Royalty' itself

  • In Favour of Not Applicable
  • Citation Number : TS-742-AAR-2019-NT
Authority for Advance Ruling

AAR: Provision of services relating to ‘conduct of examinations’ a ‘composite supply’, exempt when supplied to ‘educational institution’

  • In Favour of Applicant
  • Citation Number : TS-741-AAR-2019-NT
Authority for Advance Ruling

AAR: Marine Duty Hydraulic Equipment, being integral part of 'Barge', taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-737-AAR-2019-NT
Authority for Advance Ruling

AAR: Rechargeable LEDs with Solar power alternative not ‘Solar-based Device’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-738-AAR-2019-NT