Rulings ( 7225 results )
Authority for Advance Ruling
AAR: Profit Sharing Agreement between applicant as an employee and shareholders, an ‘actionable claim’, not taxable
- In Favour of Not Applicable
- Citation Number : TS-518-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Supply, Installation, Testing, Commissioning of VRF Units qualify ‘composite supply’ with Air-conditioners being principal supply
- In Favour of Not Applicable
- Citation Number : TS-517-AAR-2019-NT
Authority for Advance Ruling
AAR: Services to delegates and exhibitors w.r.t. conference, exhibition taxable as ‘composite supply’ at 18%
- In Favour of Not Applicable
- Citation Number : TS-509-AAR-2019-NT
Authority for Advance Ruling
AAR: Interest subvention income received by Non-Banking Financial Institution from vehicle dealer, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-513-AAR(TN)-2019-NT
High Court
HC: Sets aside AARA order denying input tax credit on 'cash carry' vans
- In Favour of Petitioner
- Citation Number : TS-515-HC-2019(BOM)-NT
High Court
HC: Allows IGST refund despite higher 'drawback' claim, Revenue's rejection basis MoF Circular untenable
- In Favour of Applicant
- Citation Number : TS-501-HC(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Rules on classification of Perfumed & Non-Perfumed Deepam Oil (Not for cooking), Palmoline/Gingely/Rice Bran Oil and mixture thereof
- In Favour of Not Applicable
- Citation Number : TS-499-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on classification of activity of building and mounting body on chassis supplied by owner
- In Favour of Not Applicable
- Citation Number : TS-500-AAR(KAR)-2019-NT
High Court
HC: Bombay HC continues ad-interim relief in arrest matter, citing issue pendency before SC(LB)
- In Favour of Not Applicable
- Citation Number : TS-498-HC(BOM)-2019-NT
High Court
HC: 'Online Fantasy Sports Gaming' not ‘gambling’, GST applicable on ‘service-fee’, not 'pooled amount
- In Favour of Not Applicable
- Citation Number : TS-496-HC(BOM)-2019-NT
Authority for Advance Ruling
AAR: Membership subscription/admission fees collected by Rotary club taxable, banquet/catering services not creditable
- In Favour of Respondent
- Citation Number : TS-493-AAR-2019-NT
Authority for Advance Ruling
AAR: Disallows ITC on breakwater wall construction/re-construction intended for jetty/cargo safety
- In Favour of Respondent
- Citation Number : TS-494-AAR-2019-NT
High Court
HC: Disposes writ pursuant to Revenue's withdrawal of recovery order pertaining to Entertainment Tax
- In Favour of Petitioner
- Citation Number : TS-491-HC(BOM)-2019-NT
High Court
HC: Press Release clarifying last date of availing ITC to be GSTR-3B due date, 'illegal'
- In Favour of Petitioner
- Citation Number : TS-490-HC(GUJ)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Lodging, housekeeping, food, etc. supplied by 'Boarding House, not 'composite supply', upholds AAR
- In Favour of Respondent
- Citation Number : TS-488-AAAR-2019-NT
NAA
NAA: Rejects profiteering allegation against Affordable Housing developer where project commenced post GST
- In Favour of Respondent
- Citation Number : TS-486-NAA-2019-NT
NAA
NAA: Dismisses application alleging profiteering finding no ITC availment post GST
- In Favour of Respondent
- Citation Number : TS-483-NAA-2019-NT
NAA
NAA: Upholds profiteering claim against Unicharm India for not passing commensurate rate-reduction benefit
- In Favour of Complainant
- Citation Number : TS-485-NAA-2019-NT
Authority for Advance Ruling
AAR: Rejects IGST on services to foreign clients, holds place of supply, within state
- In Favour of Not Available
- Citation Number : TS-469-AAR-2019-NT
Authority for Advance Ruling
AAR: ‘Hydraulic Kit’, not part of motor vehicle, classifiable under Heading 8412, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-472-AAR(MAH)-2019-NT