Rulings ( 7225 results )
Authority for Advance Ruling
AAR: Supplies of Cattle-feed in cake form' exempt from GST
- In Favour of Applicant
- Citation Number : TS-664-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Aerated drink ‘Fanta Fruity Orange’ classifiable as non-alcoholic beverage, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-663-AAR-2019-NT
Authority for Advance Ruling
AAR: ‘Single Super Phosphate’ exports taxable @ 18% IGST, eligible for refund
- In Favour of Not Applicable
- Citation Number : TS-662-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Upholds levy of GST on violation charges, liquidated damages & interest thereon recovered from contractors
- In Favour of Respondent
- Citation Number : TS-661-AAR-2019-NT
Authority for Advance Ruling
AAR: Denies ITC on free medicines/medical services used by employees/dependents/pensioners
- In Favour of Not Applicable
- Citation Number : TS-660-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Services to Demat account holder against interest free deposit constitutes 'supply', notional interest, consideration
- In Favour of Not Applicable
- Citation Number : TS-659-AAR(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Services by way of extending loans by charging 'interest' without any processing fees to related persons, exempt
- In Favour of Applicant
- Citation Number : TS-655-AAR(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Project Management Consultancy Services to Govt. Authorities sans supply of goods, qualify as 'Pure Service'
- In Favour of Not Applicable
- Citation Number : TS-658-AAR-2019-NT
Authority for Advance Ruling
AAR: Upholds GST on transportation of cotton seed oil cake, under 'reverse charge mechanism'
- In Favour of Respondent
- Citation Number : TS-657-AAR-2019-NT
Authority for Advance Ruling
AAR: Goods Supplied along with Freight/ Insurance amounts to 'Composite supply' with ex-works supply being 'Principal supply'
- In Favour of Not Applicable
- Citation Number : TS-656-AAR(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Activity of evacuation and disposal of settled ash from decantation ponds by Panchayat, exempt
- In Favour of Applicant
- Citation Number : TS-653-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Loading/Unloading of 'imported raw yellow peas', procured from foreign farmers, ineligible for exemption
- In Favour of Respondent
- Citation Number : TS-652-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Conversion of bare shaft/beams supplied by customer into 'sugar mill roller', not 'Job-work', but 'supply of goods'
- In Favour of Not Applicable
- Citation Number : TS-651-AAR-2019-NT
Authority for Advance Ruling
AAR: Printing of trade advertising material constitutes 'composite supply' with 'Printing' as 'principal supply'
- In Favour of Not Applicable
- Citation Number : TS-649-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: 'Mobilization Advance' as on July 1, 2017 received towards 'works contract' service, liable to GST
- In Favour of Respondent
- Citation Number : TS-650-AAR(WB)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Royalty paid to Govt. for assignment of mining lease, taxable at 18%, upholds AAR Order
- In Favour of Respondent
- Citation Number : TS-642-AAAR(RAJ)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Credit of Central GST paid in Haryana not available in Rajasthan, upholds AAR
- In Favour of Respondent
- Citation Number : TS-644-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Supply, design, etc. of solar water pumping system, taxable as supply of 'goods' & 'services'
- In Favour of Not Applicable
- Citation Number : TS-643-AAAR-2019-NT
High Court
HC: Grants 4 month extension for furnishing bank guarantee where substantial amount paid
- In Favour of Both
- Citation Number : TS-640-HC(GUJ)-2019-NT
High Court
HC: Directs re-opening of portal for TRAN-1 submission noting technical glitches
- In Favour of Petitioner
- Citation Number : TS-639-HC(DEL)-2019-NT