Rulings ( 7225 results )

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Authority for Advance Ruling

AAR: Clinical Research services to overseas entity not 'export', failing place of supply test

  • In Favour of Respondent
  • Citation Number : TS-458-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Filling in foundation or plinth by sand in layers, a works-contract, classifiable as ‘site preparation’ service

  • In Favour of Respondent
  • Citation Number : TS-460-AAR-2019-NT
Authority for Advance Ruling

AAR: Hiring of diesel-hydraulic locomotive for shunting of rakes from Railway sidings/terminal, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-461-AAR-2019-NT
NAA

NAA: Upholds profiteering claim on 'villa' sale, directs payment of net ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-452-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Contributions to Govt. controlled trusts, for mining operation, not 'donations', upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-449-AAAR(CHAT)-2019-NT
Authority for Advance Ruling

AAR: Corrugated boxes classifiable under HSN 4819, taxable at 12%; Hanging cards covered under 4823, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-443-AAR-2019-NT
Authority for Advance Ruling

AAR: Setting up of surveillance system/network for BSNL qualifies as composite ‘works contract’, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-447-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Upholds mandate to register for discharging liability under 'reverse-charge', irrespective of exclusive exempt supply

  • In Favour of Respondent
  • Citation Number : TS-446-AAR-2019-NT
Authority for Advance Ruling

AAR: Supply of ‘Relay & Protection Panels and Substation Automation System’, not ‘works-contract’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-445-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on taxability of supply of printing service of examination items, railway tickets & cheques

  • In Favour of Not Applicable
  • Citation Number : TS-444-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Permits application of Rule 28 instead of Rule 30 for distinct entities having same PAN

  • In Favour of Not Applicable
  • Citation Number : TS-442-AAR-2019-NT
Authority for Advance Ruling

AAR: No registration required in Odisha where imported goods cleared under invoice from Mumbai HO

  • In Favour of Applicant
  • Citation Number : TS-441-AAR-2019-NT
Authority for Advance Ruling

AAR: No need of separate registration in different States with godowns of importer

  • In Favour of Applicant
  • Citation Number : TS-440-AAR-2019-NT
Authority for Advance Ruling

AAR: Marine engines, marine gear box and marine generators, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-439-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Ordinance Factory' unit functioning under MoD not eligible for exemption as 'Government'

  • In Favour of Appellant
  • Citation Number : TS-961-AAR-2018-NT
Authority for Advance Ruling

AAR: Rules on taxability of leasing of Govt. owned land by CIDCO to Municipal Corp. for development purpose

  • In Favour of Not Applicable
  • Citation Number : TS-438-AAR-2019-NT
Authority for Advance Ruling

AAR: Refuses ruling on matter involving 'place of supply' determination

  • In Favour of Respondent
  • Citation Number : TS-435-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Exempts labour services connected with fire protection, plantation work, provided to Forest Dept.

  • In Favour of Not Applicable
  • Citation Number : TS-437-AAR-2019-NT
High Court

HC: Sets-aside AAAR's order citing 'new grounds' without adherence to 'natural justice' principle

  • In Favour of Petitioner
  • Citation Number : TS-431-HC(BOM)-2019-NT
Authority for Advance Ruling

AAR: Rules on taxability of auctioned goods and personal effects

  • In Favour of Not Applicable
  • Citation Number : TS-428-AAR(MAH)-2019-NT