Rulings ( 7225 results )

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Authority for Advance Ruling

AAR: Plastic coated Steel mugs classifiable under ‘Articles of iron and steel’, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-535-AAR-2019-NT
Authority for Advance Ruling

AAR: Applicant being person distinct from project undertaken with Govt., not an “Educational Institution”

  • In Favour of Not Applicable
  • Citation Number : TS-530-AAR-2019-NT
Authority for Advance Ruling

AAR: Denies refund of ITC on 'input service' under inverted duty structure

  • In Favour of Not Applicable
  • Citation Number : TS-531-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Online and offline tendering amounts to supply of services classifiable as ‘residuary services’

  • In Favour of Not Applicable
  • Citation Number : TS-529-AAR-2019-NT
Authority for Advance Ruling

AAR: Marketing & Intelligence Services to Consultant Manager in US under EB-5 Program an ‘intermediary service’

  • In Favour of Not Applicable
  • Citation Number : TS-527-AAR(MAH)-2019-NT
High Court

HC: Revenue's powers to seek clarification under Rule 9(2) restricted to documents prescribed for registration

  • In Favour of Petitioner
  • Citation Number : TS-528-HC-2019(KER)-NT
Authority for Advance Ruling

AAR: 'Lease' arrangement of plots transferred by applicant, responsible for establishing 'food-park', taxable at 18%, agreement stamping inconsequential

  • In Favour of Not Applicable
  • Citation Number : TS-505-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Gear Motors' taxable as ‘Electric Motors’ at 18% GST, question whether classifiable as Gears and Gearings beyond purview

  • In Favour of Not Applicable
  • Citation Number : TS-516-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Coffee making machine', taxable under heading 8419 at 18%, rejects classification as 'coffee or tea makers'

  • In Favour of Not Applicable
  • Citation Number : TS-525-AAR-2019-NT
Authority for Advance Ruling

AAR: Triple Screw Pumps supplies to navy as ‘Parts of Vessel/Warship’ taxable at 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-523-AAR-2019-NT
Authority for Advance Ruling

AAR: Royalty paid to State Govt. for mining lease liable to 18% GST on reverse charge basis

  • In Favour of Not Applicable
  • Citation Number : TS-508-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Allows credit to auto-dealer of tax paid on demo-vehicles shown as 'capital asset'

  • In Favour of Not Applicable
  • Citation Number : TS-522-AAR(GOA)-2019-NT
Authority for Advance Ruling

AAR: Allows ITC of GST paid on Import of iron-ore for processing, denies refund of unutilized ITC

  • In Favour of Not Applicable
  • Citation Number : TS-521-AAR(GOA)-2019-NT
Authority for Advance Ruling

AAR: Application seeking advice on procedure for rectified invoice issuance not within purview of AAR, rejects application

  • In Favour of Respondent
  • Citation Number : TS-511-AAR(GOA)-2019-NT
Authority for Advance Ruling

AAR: Health-care for patients including ancillary services through Ayurveda, Naturopathy and Yoga, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-510-AAR(GOA)-2019-NT
Authority for Advance Ruling

AAR: Shifting/Raising of transmission lines by NHAI for RVPNL not ‘supply’ of ‘goods’ absent consideration

  • In Favour of Not Applicable
  • Citation Number : TS-506-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on classification of supply and erection of dairy machinery; E-way bill, GSTR-1 details outside purview

  • In Favour of Not Applicable
  • Citation Number : TS-514-AAR-2019-NT
Authority for Advance Ruling

AAR: Applicant, registered under Co-operative Societies Act, not liable to deduct TDS u/s 51

  • In Favour of Not Applicable
  • Citation Number : TS-504-AAR-2019-NT
Authority for Advance Ruling

AAR: EPC contract for erecting 'Fluids Servicing System' amounts to works contract, denies 5% rate

  • In Favour of Not Applicable
  • Citation Number : TS-512-AAR-2019-NT
Authority for Advance Ruling

AAR: Supply of goods & services for smooth fixture/operation of ‘Video Conferencing’ software, ‘composite’ in nature, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-503-AAR-2019-NT