Rulings ( 7226 results )

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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
Authority for Advance Ruling

AAR: PP Leno Bags classifiable under HSN 39, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-142-AAR(UTT)-2019-NT
Authority for Advance Ruling

AAR: AAAR to decide availability of exemption to sub-contractor involved in 'road construction'

  • In Favour of Both
  • Citation Number : TS-144-AAR-2019-NT
Authority for Advance Ruling

AAR: 'Marathon' conducted by charitable trust liable to GST, being separate supply of service

  • In Favour of Respondent
  • Citation Number : TS-152-AAR-2019-NT
NAA

NAA: Finds no profiteering on supply where tax rate increased post-GST

  • In Favour of Respondent
  • Citation Number : TS-129-NAA-2019-NT
Authority for Advance Ruling

AAR: Royalty paid to Govt. for assignment of mining lease, taxable at 18%, under reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-141-AAR-2019-NT
Authority for Advance Ruling

AAR: Solar rooftop power plant not ‘works contract’, but composite ‘Solar Power Generating System’ supply

  • In Favour of Not Applicable
  • Citation Number : TS-143-AAR-2019-NT
Authority for Advance Ruling

AAR: ‘Sight Vision Equipment’ for armoured tanks taxable at 18% under HSN 9013

  • In Favour of Not Applicable
  • Citation Number : TS-140-AAR-2019-NT
Authority for Advance Ruling

AAR: Used 'lead acid batteries' qualify as 'second hand goods' for 'margin scheme' notified under Rule 32(5)

  • In Favour of Applicant
  • Citation Number : TS-139-AAR-2019-NT
NAA

NAA: Dismisses profiteering allegation against Asian Paints as rate reduction benefit passed on

  • In Favour of Respondent
  • Citation Number : TS-128-NAA-2019-NT
NAA

NAA: Dismisses application; Rejects profiteering allegation on Ceramic supplier absent base price increase

  • In Favour of Respondent
  • Citation Number : TS-130-NAA-2019-NT
Authority for Advance Ruling

AAR: Classifies 'Tips and Balls' of Ball Point Pens under HSN 9608 99 90

  • In Favour of Not Applicable
  • Citation Number : TS-131-AAR-2019-NT
Authority for Advance Ruling

AAR: Activity of shooting film outside India by Line Producer, taxable as ‘motion picture production service’, under ‘reverse charge’

  • In Favour of Respondent
  • Citation Number : TS-132-AAR(WB)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR ruling on availability of exemption on cold storage services of various goods

  • In Favour of Respondent
  • Citation Number : TS-929-AAAR(RAJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, No exemption on mechanized cleaning of agricultural produce at a plant

  • In Favour of Respondent
  • Citation Number : TS-928-AAAR(RAJ)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, EPC contract for 'solar power plant', taxable as 'Works Contract' at 18%

  • In Favour of Respondent
  • Citation Number : TS-927-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, delayed payment charges for electricity supply, exempt, however, 'cheque dishonour' charges, taxable

  • In Favour of Appellant
  • Citation Number : TS-930-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, classifies product 'Marigold Butterfly Bridal with watch' under HSN 9101 covering watches

  • In Favour of Respondent
  • Citation Number : TS-126-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, supply of spiritual products like books, CDs and DVDs by charitable trusts, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-924-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, AIS, NAVTEX and SART, being essential equipments for ship, eligible for concessional GST rate

  • In Favour of Appellant
  • Citation Number : TS-124-AAAR-2019-NT