Rulings ( 7225 results )

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Authority for Advance Ruling

AAR: AAR : ‘Branded Frozen chicken' supplied in a unit container classifiable under HSN 02071200, taxable @5%

  • In Favour of Respondent
  • Citation Number : TS-347-AAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds classification of cotton carry/shopping bags under HSN 4202

  • In Favour of Respondent
  • Citation Number : TS-346-AAAR(TN)-2019-NT
Authority for Advance Ruling

AAR: Rejects application seeking ruling on Place of supply', being outside ambit of authority

  • In Favour of Respondent
  • Citation Number : TS-343-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Khadi readymade garment', not being 'fabric' sold through KVIC, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-341-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Rubber parts, not ‘components’ of irrigation system, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-342-AAR-2019-NT
Authority for Advance Ruling

AAR: ‘Polypropylene Mat’ classifiable under CTH 4601, taxable at 18% upto January 2018

  • In Favour of Not Applicable
  • Citation Number : TS-339-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on exigibility of ITC to hotelier on materials, labour used for building repair, furniture & fixture, etc.

  • In Favour of Respondent
  • Citation Number : TS-344-AAR(RAJ)-2019-NT
High Court

HC: Directs Revenue to improve software to overcome technical glitches faced during TRAN 1 filing

  • In Favour of Petitioner
  • Citation Number : TS-338-HC(DEL)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Denies ITC of lease rent paid during pre-operative period

  • In Favour of Respondent
  • Citation Number : TS-337-AAAR-2019-NT
Authority for Advance Ruling

AAR: Classifies 'Diagnostic /Clinical services' under 'Heath care services', exempt from tax

  • In Favour of Applicant
  • Citation Number : TS-332-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Centage/Consultancy charges received by Govt. entity for specified construction services, exempt

  • In Favour of Applicant
  • Citation Number : TS-326-AAR-2019-NT
Authority for Advance Ruling

AAR: Printing of letter-head, restaurant menu card, visiting card, falls under SAC 998386, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-329-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Design, fabrication, etc. of ‘wind tunnel’ for Govt. dept. constitutes a ‘works contract’, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-334-AAR-2019-NT
Authority for Advance Ruling

AAR: Job work services relating to textile products taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-328-AAR(KER)-2019-NT
Authority for Advance Ruling

AAR: Medicines, consumables, etc. supplied to in-patients, being naturally bundled, classifiable as composite 'health-care' service

  • In Favour of Applicant
  • Citation Number : TS-333-AAR(KER)-2019-NT
High Court

HC: Redirects petitioner to competent authority against provisional bank accounts attachment

  • In Favour of Both
  • Citation Number : TS-325-HC(GUJ)-2019-NT
High Court

HC: Directs Nodal officer to take appropriate action to revise transitional form TRAN 1

  • In Favour of Petitioner
  • Citation Number : TS-324-HC-2019(MP)-NT
High Court

HC: Grants bail for offence punishable u/s 69 on execution of personal bond with one surety

  • In Favour of Applicant
  • Citation Number : TS-323-HC(GUJ)-2019-NT
High Court

HC: Directs Revenue to reopen GST portal for petitioner to file TRAN 1 application

  • In Favour of Petitioner
  • Citation Number : TS-322-HC-2019(ALL)-NT
NAA

NAA: Holds 'VIP' bag/suitcase distributor guilty of profiteering, further directs investigation against 'manufacturer'

  • In Favour of Complainant
  • Citation Number : TS-319-NAA-2019-NT