Rulings ( 7225 results )

Filters
Authority for Advance Ruling

AAR: Execution of 'Livelihood for Artists and Local Art Hubs' as an administrative agency, exempt

  • In Favour of Applicant
  • Citation Number : TS-193-AAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Denies exemption to NSDC approved training program unrelated to National Skill Development Program

  • In Favour of Respondent
  • Citation Number : TS-190-AAAR-2019-NT
High Court

HC: Directs interim release of goods detained noticing Section 129 non-compliance while issuing SCN

  • In Favour of Petitioner
  • Citation Number : TS-191-HC(GUJ)-2019-NT
High Court

HC: Follows Bombay HC, directs consideration of second revision in TRAN 1

  • In Favour of Petitioner
  • Citation Number : TS-208-HC(KAR)-2019-NT
Authority for Advance Ruling

AAR: Rules on tax rate applicable to various services offered to members of club

  • In Favour of Not Applicable
  • Citation Number : TS-186-AAR-2019-NT
Authority for Advance Ruling

AAR: AAR : Inputs for Section 143(1) includes 'intermediate goods', return of galvanised goods from job-worker not ‘supply’

  • In Favour of Applicant
  • Citation Number : TS-185-AAR(WB)-2019-NT
NAA

NAA: Upholds profiteering allegation against developer for not passing additional ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-187-NAA-2019-NT
Authority for Advance Ruling

AAR: 'Hostel accommodation' provided by trusts to students, not charitable activity, hence taxable

  • In Favour of Respondent
  • Citation Number : TS-939-AAR-2018-NT
Authority for Advance Ruling

AAR: Polypropylene Mats classifiable under heading 4601; Relies on Supreme Industries CESTAT ruling

  • In Favour of Not Applicable
  • Citation Number : TS-938-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR; Allows 12% rate to sub-contractor providing works contract service pertaining to Railways

  • In Favour of Respondent
  • Citation Number : TS-184-AAAR-2019-NT
Authority for Advance Ruling

AAR: Classifies product ‘Anaerobic Microbial Inoculums (AMI)’ under heading 3101, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-181-AAR(UTT)-2019-NT
Authority for Advance Ruling

AAR: Dietary/health supplements manufactured without drug licence not ‘medicaments’, classifiable as 'other food preparations'

  • In Favour of Not Applicable
  • Citation Number : TS-178-AAR-2019-NT
Authority for Advance Ruling

AAR: Repair and Servicing of Transformers owned by another person, not a ‘job work’, but service of ‘repairs’

  • In Favour of Applicant
  • Citation Number : TS-179-AAR-2019-NT
High Court

HC: Dismisses writ directing Revenue to take decision on representation of petitioner

  • In Favour of Respondent
  • Citation Number : TS-174-HC(P&H)-2019-NT
High Court

HC: Directs release of vehicle seized not finding any cogent material with Revenue

  • In Favour of Petitioner
  • Citation Number : TS-175-HC(ALL)-2019-NT
High Court

HC: Directs release of vehicle detained in absence of any legal ground

  • In Favour of Petitioner
  • Citation Number : TS-176-HC(ALL)-2019-NT
High Court

HC: Issues Notice to Revenue in case involving provisional attachment of bank account

  • In Favour of Not Applicable
  • Citation Number : TS-177-HC(GUJ)-2019-NT
High Court

HC: Dismisses writ, directs Petitioner to comply statutory mandate u/s 129(1)(b) to get interim custody of goods

  • In Favour of Respondent
  • Citation Number : TS-937-HC-2018(KER)-NT
NAA

NAA: Upholds profiteering against 'Grinder' distributor, dealer legally bound to pass rate reduction benefit

  • In Favour of Complainant
  • Citation Number : TS-170-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, disallows ITC on freight for petro-products movement from 'refinery' to 'depot'

  • In Favour of Respondent
  • Citation Number : TS-171-AAAR-2019-NT