Rulings ( 7225 results )
High Court
HC: Rejects assessee's challenge to 'search' operations but remands matter to consider 'confiscation' afresh
- In Favour of Both
- Citation Number : TS-164-HC(ALL)-2019-NT
Authority for Advance Ruling
AAR: Activities creating sanitation awareness relates to environment preservation, exempt as charitable activity
- In Favour of Not Applicable
- Citation Number : TS-935-AAR-2018-NT
High Court
HC: Directs interim release of vehicle detained on ground of expiry of e-way bill validity
- In Favour of Petitioner
- Citation Number : TS-161-HC(UTT)-2019-NT
High Court
HC: Directs Revenue to de-seal petitioner’s premises subject to co-operation during search / inspection
- In Favour of Petitioner
- Citation Number : TS-160-HC-2019(KAR)-NT
High Court
HC: Dismisses writ directing petitioner to avail benefit of extension provided for filing of TRAN-1
- In Favour of Respondent
- Citation Number : TS-159-HC-2019(KAR)-NT
High Court
HC: Orders release of goods on furnishing security in form of Bank guarantee
- In Favour of Petitioner
- Citation Number : TS-158-HC(ALL)-2019-NT
Authority for Advance Ruling
AAR: Rules on taxability of various goods and services supplied by Rajiv Gandhi Centre for Aquaculture
- In Favour of Respondent
- Citation Number : TS-146-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Testing of Animal Feed / Feed Ingredients' classifiable under Chapter Heading 998346, taxable
- In Favour of Not Applicable
- Citation Number : TS-149-AAR-2019-NT
Authority for Advance Ruling
AAR: 'Cattle feed in cake form' classifiable under HSN 23099010, exempt
- In Favour of Not Applicable
- Citation Number : TS-933-AAR-2018-NT
Authority for Advance Ruling
AAR: Maida Papad dried in Oven, edible after frying, not ‘namkeen’, exempt
- In Favour of Not Applicable
- Citation Number : TS-153-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on classification of 3 piece Salwar/Chudidar Sets supplied under different models
- In Favour of Not Applicable
- Citation Number : TS-150-AAR(TN)-2019-NT
Authority for Advance Ruling
AAR: Requires reversal of ITC proportionate to post purchase/invoice discount offered
- In Favour of Respondent
- Citation Number : TS-151-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on measure of levy in case of ‘Construction service’ involving land transfer
- In Favour of Not Applicable
- Citation Number : TS-145-AAR-2019-NT
Authority for Advance Ruling
AAR: Lunch box and water bottle with vacuum insulated properties made of stainless steel and plastic, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-148-AAR-2019-NT
Authority for Advance Ruling
AAR: Holds supply of 'Transport Tank mounted on chassis of customer' classifiable under Heading 7311
- In Favour of Not Applicable
- Citation Number : TS-154-AAR-2019-NT
Authority for Advance Ruling
AAR: 90% participation condition relevant for qualification as Govt authority; Patna HC ruling not binding
- In Favour of Not Applicable
- Citation Number : TS-135-AAR(GUJ)-2019-NT
Authority for Advance Ruling
AAR: National Dairy Development Board, a ‘financial institution’; Can avail 50% ITC
- In Favour of Not Applicable
- Citation Number : TS-155-AAR(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Rules on classification of 'Polyester Viscose Fusing Interlining Woven Fabric' partially coated/covered with plastics
- In Favour of Not Applicable
- Citation Number : TS-137-AAR-2019-NT
Authority for Advance Ruling
AAR: Wet Baby Wipes impregnated with perfumes fall under HSN 3307, with soaps under 3401
- In Favour of Respondent
- Citation Number : TS-931-AAR(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Classifies Unfried Fryums as ‘Namkeens’ under Tariff 21069099, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-138-AAR-2019-NT