Rulings ( 7225 results )

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High Court

HC: Dismisses writ where ITC was availed basis fictitious sale invoices, imposes cost

  • In Favour of Respondent
  • Citation Number : TS-282-HC(RAJ)-2019-NT
NAA

NAA: Dismisses profiteering allegation against 'ply' supplier absent increase in base-price post-GST

  • In Favour of Respondent
  • Citation Number : TS-276-NAA-2019-NT
High Court

HC: Rejects anticipatory bail application for alleged offence of circular trading & false E-way bills

  • In Favour of Respondent
  • Citation Number : TS-275-HC(MAD)-2019-NT
Authority for Advance Ruling

AAR: Supply of ‘LED dimmable street light system to PMC not 'works contract', taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-951-AAR-2018-NT
Authority for Advance Ruling

AAR: Classifies imported product ‘Ready to Cook Popcorn Remix’ under HSN 20081990, taxable @ 12%

  • In Favour of Not Applicable
  • Citation Number : TS-272-AAR-2019-NT
Authority for Advance Ruling

AAR: Freight charges recovered as part of indivisible composite ‘works contract’, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-271-AAR-2019-NT
High Court

HC: Denies bail in case involving fraudulent ITC claim of Rs. 225 crores on bogus trading

  • In Favour of Respondent
  • Citation Number : TS-274-HC(TEL)-2019-NT
High Court

HC: Calcutta HC's notice in writ challenging due-date provided for availing transitional credit

  • In Favour of Not Applicable
  • Citation Number : TS-270-HC(CAL)-2019-NT
High Court

HC: Disposes writ, directs revenue to pass speaking order w.r.t. ITC refund claim of ADP manufacturer

  • In Favour of Petitioner
  • Citation Number : TS-269-HC-2019(P and H)-NT
High Court

HC: Authorities to decide issue of differential tax payment on works contract due to changed tax regime w.e.f. July 2017

  • In Favour of Both
  • Citation Number : TS-267-HC(ORI)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, ‘Breaded cheese’ classifiable as ‘cheese’ under HSN 0406, taxable at 12%

  • In Favour of Appellant
  • Citation Number : TS-265-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: DFIA akin to duty credit scrips, sale/purchase thereof not liable to GST

  • In Favour of Appellant
  • Citation Number : TS-262-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, affirms 'equipment supply & replacement' as 'mixed supply'

  • In Favour of Respondent
  • Citation Number : TS-263-AAAR(RAJ)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, Services of back office administrative and accounting support services to overseas client taxable as ‘intermediary’

  • In Favour of Respondent
  • Citation Number : TS-261-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: IIM qualifies as educational institute', eligible for exemption for period Jan-Dec 2018

  • In Favour of Respondent
  • Citation Number : TS-947-AAAR-2018-NT
Authority for Advance Ruling

AAR: Works contract undertaken for Nuclear Fuel Complex, a Govt. entity, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-255-AAR-2019-NT
Authority for Advance Ruling

AAR: Activity of O&M of Fluoride Control Project constitutes ‘Works Contract’, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-256-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Transfer of business as 'going concern' exempt from GST; Relies on internationally accepted HMRC guidelines

  • In Favour of Applicant
  • Citation Number : TS-259-AAR(UTT)-2019-NT
Authority for Advance Ruling

AAR: ‘Dead rent’ payable to Govt. towards transfer of mineral rights, taxable at 18% under RCM

  • In Favour of Respondent
  • Citation Number : TS-257-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: No GST on commission agent' for sourcing agri-produce for NAFED

  • In Favour of Applicant
  • Citation Number : TS-258-AAR(RAJ)-2019-NT