Rulings ( 7225 results )

Filters
Appellate Authority for Advance Ruling

AAAR: Supply of Electro Ink with consumables to authorised reseller for onward sales constitutes a 'mixed supply', upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-566-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Fan coil units being part of ‘Air-conditioning system’, classifiable under HSN Code 8415 and not 8418, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-563-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Services under 'Marketing & Service Agreement' not being 'naturally-bundled' taxable as 'mixed supply', modifies AAR

  • In Favour of Appellant
  • Citation Number : TS-561-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Marketing and promotion of CRS system for ‘foreign parent’ a composite supply of ‘intermediary’ service, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-562-AAAR(MAH)-2019-NT
High Court

HC: Allows assessee's writ, directs payment of interest on delayed IGST refund @ 9% p.a.

  • In Favour of Petitioner
  • Citation Number : TS-554-HC-2019(GUJ)-NT
High Court

HC: Quashes proceedings u/s 73 for recovery of ineligible credit transitioned but 'not utilized'

  • In Favour of Petitioner
  • Citation Number : TS-553-HC(PAT)-2019-NT
Authority for Advance Ruling

AAR: Medicines and allied supplies to in-patients by hospital-run Pharmacy, a ‘composite supply’, exempt as ‘health-care’ service

  • In Favour of Applicant
  • Citation Number : TS-550-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Subscription received by National Institute of Bank Management from RBI, PSBs, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-551-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Printing of content given on storage media classifiable under SAC 998386, liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-545-AAR(MAH)-2019-NT
High Court

HC: Directs authorities to consider petitioner's application for non-filing of TRAN-2 due to technical glitches

  • In Favour of Petitioner
  • Citation Number : TS-542-HC(KAR)-2019-NT
High Court

HC: Orders release of vehicle before completion of confiscation proceedings

  • In Favour of Applicant
  • Citation Number : TS-541-HC(GUJ)-2019-NT
High Court

HC: Directs Nodal Officer to dispose application for TRAN-1 revision in expedite manner

  • In Favour of Petitioner
  • Citation Number : TS-540-HC(ALL)-2019-NT
High Court

HC: Directs Revenue to accept revised TRAN-1 Form either manually or electronically noting bonafide inadvertent error

  • In Favour of Petitioner
  • Citation Number : TS-539-HC-2019(DEL)-NT
Authority for Advance Ruling

AAR: Services provided to Nagpur Environmental Services Ltd., a local authority, exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-549-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Refrains from ruling on query regarding assessment of supplies based on taxability as accorded to Zero-rated supply

  • In Favour of Respondent
  • Citation Number : TS-546-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Security services provided to Visvesvaraya National Institute of Technology (VNIT), liable to GST

  • In Favour of Respondent
  • Citation Number : TS-548-AAR-2019-NT
Authority for Advance Ruling

AAR: Door-handle, Glove box locking made of plastic for motor vehicles, taxable at 18% under heading 3926

  • In Favour of Not Applicable
  • Citation Number : TS-547-AAR-2019-NT
Authority for Advance Ruling

AAR: Goods supplied to vessel from Bonded Warehouse exempt from GST, however, supplies from non-Bonded Warehouse, taxable

  • In Favour of Respondent
  • Citation Number : TS-552-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Rejects application w.r.t. GST liability on society membership fee by non-members, outside AAR’s purview

  • In Favour of Respondent
  • Citation Number : TS-533-AAR-2019-NT
Authority for Advance Ruling

AAR: Classifies Instruments Cluster under heading 8708 as parts of motor vehicle, taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-534-AAR(MAH)-2019-NT