Rulings ( 7225 results )

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Authority for Advance Ruling

AAR: Upholds 18% GST rate on Applicant mounting body on chassis provided by principal

  • In Favour of Not Applicable
  • Citation Number : TS-481-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Denies exemption on imparting skill training to candidates for Uttar Pradesh Skill Development Corporation

  • In Favour of Not Applicable
  • Citation Number : TS-480-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Rejects challenge to IGST levy on ocean freight for CIF-based imports

  • In Favour of Not Applicable
  • Citation Number : TS-479-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Powdered compound preparation advertised as having multiple benefits not classifiable as ‘diabetic food’

  • In Favour of Not Applicable
  • Citation Number : TS-473-AAR-2019-NT
Authority for Advance Ruling

AAR: Rejects application for ITC admissibility on capital goods procured under pre-GST regime

  • In Favour of Respondent
  • Citation Number : TS-470-AAR-2019-NT
Authority for Advance Ruling

AAR: Rejects application seeking ruling on classification of imported goods

  • In Favour of Respondent
  • Citation Number : TS-467-AAR-2019-NT
Authority for Advance Ruling

AAR: Supply of additional packs of cigarettes under promotional scheme not leviable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-468-AAR-2019-NT
Authority for Advance Ruling

AAR: Operating 'Gaming Zone' in a mall constitutes ‘amusement facility’, taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-477-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Rejects applicant's exemption plea for flat sale camouflaged as lease

  • In Favour of Respondent
  • Citation Number : TS-471-AAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR-order classifying Gudakhu for toothpaste under residuary item 24031110

  • In Favour of Respondent
  • Citation Number : TS-475-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Exemption on imported equipment for specified institutions not available to OEM suppliers

  • In Favour of Respondent
  • Citation Number : TS-474-AAAR-2019-NT
Authority for Advance Ruling

AAR: Exempts renting/leasing of dwelling units for residential purpose to individuals/commercial entity

  • In Favour of Not Applicable
  • Citation Number : TS-464-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Exempts conservancy/solid waste' services provided to a Municipal Corporation

  • In Favour of Applicant
  • Citation Number : TS-463-AAR(WB)-2019-NT
High Court

HC: Rejects bail application of petitioner accused of master minding Rs. 100 crore GST fraud

  • In Favour of Respondent
  • Citation Number : TS-466-HC(CHAT)-2019-NT
NAA

NAA: Confirms profiteering allegation against tiles dealer; MRP irrelevant considering sale at discounted price

  • In Favour of Complainant
  • Citation Number : TS-465-NAA-2019-NT
NAA

NAA: Upholds profiteering claim on 'Sanitary Napkin' supply for not passing 'commensurate' rate reduction benefit

  • In Favour of Complainant
  • Citation Number : TS-456-NAA-2019-NT
NAA

NAA: Upholds profiteering claim on 'footwear' sale for not passing rate-reduction benefit

  • In Favour of Complainant
  • Citation Number : TS-462-NAA-2019-NT
Authority for Advance Ruling

AAR: Disallows ITC on expenses incurred towards promotional schemes of Loyalty Program and Brand Reminders

  • In Favour of Not Applicable
  • Citation Number : TS-459-AAR(MAH)-2019-GST
Authority for Advance Ruling

AAR: NCVT approved courses qualify as approved vocational education course, exempt under Entry 66

  • In Favour of Applicant
  • Citation Number : TS-457-AAR-2019-NT
Authority for Advance Ruling

AAR: Disallows ITC on expenses incurred towards promotional schemes of Loyalty Program and Brand Reminders

  • In Favour of Respondent
  • Citation Number : TS-459-AAR(MAH)-2019-NT