Rulings ( 7226 results )
Appellate Authority for Advance Ruling
AAAR: Confirms taxability of hospitality services from SEZ’s non-processing zone to clients outside SEZ
- In Favour of Respondent
- Citation Number : TS-125-AAAR(GUJ)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, denies exemption on activity for child development using Abacus
- In Favour of Respondent
- Citation Number : TS-127-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Member differ on taxability of interest charged by Del Credere Agent towards loan to buyers
- In Favour of Both
- Citation Number : TS-920-AAAR(GUJ)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Modifies AAR order, supply under ICT project implementation exempt being service under training program to Govt.
- In Favour of Appellant
- Citation Number : TS-123-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Rejects AAR ruling on ground of maintainability, where transaction not a ‘proposed’ one on application date
- In Favour of Appellant
- Citation Number : TS-919-AAAR(RAJ)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering
- In Favour of Respondent
- Citation Number : TS-921-AAAR(GUJ)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Reverses AAR, Exempts 'Annuity' received during O&M phase, rules on credit exigibility during construction and O&M phase
- In Favour of Appellant
- Citation Number : TS-122-AAAR(RAJ)-2019-NT
Authority for Advance Ruling
AAR: Rejects the application w.r.t. taxability Merchant Discount Rate (MDR) received by issuing bank
- In Favour of Respondent
- Citation Number : TS-121-AAR(MAH)-2019-NT
Authority for Advance Ruling
AAR: Rejects application made by recipient of service of lease circuit facility
- In Favour of Respondent
- Citation Number : TS-120-AAR(MAH)-2019-NT
Authority for Advance Ruling
AAR: No element of ‘supply’ in Contract manufacturing of IMFL by CBUs for Brand Owners
- In Favour of Applicant
- Citation Number : TS-918-AAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Dismisses appeal, free medical instrument supplied with other goods to hospitals, taxable as 'composite supply'
- In Favour of Respondent
- Citation Number : TS-917-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, disallows transitional credit on computers, laptops to retail financial service provider
- In Favour of Respondent
- Citation Number : TS-915-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Medicines supplied to out-patients not being composite to health care service, taxable
- In Favour of Respondent
- Citation Number : TS-916-AAAR(KER)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Reverses AAR, IIMs long duration post graduate programs exempt w.e.f. January 31, 2018
- In Favour of Appellant
- Citation Number : TS-117-AAAR-2019-NT
Authority for Advance Ruling
AAR: ‘CCTV based City Surveillance System’ constitutes ‘Composite supply of Works Contract’, taxable @ 18%
- In Favour of Respondent
- Citation Number : TS-914-AAR-2018-NT
Authority for Advance Ruling
AAR: Holds AMC as 'composite supply' with provision of service being 'principal supply'
- In Favour of Applicant
- Citation Number : TS-913-AAR-2018-NT
Authority for Advance Ruling
AAR: Applicant must obtain registration as ISD for distributing common HO credit
- In Favour of Respondent
- Citation Number : TS-912-AAR-2018-NT
Authority for Advance Ruling
AAR: No ITC on 'gold coins' distributed to customers under sales promotion scheme
- In Favour of Applicant
- Citation Number : TS-911-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Applicant's support services to Abu-Dhabi group entity, exports, covered under zero-rated supply
- In Favour of Respondent
- Citation Number : TS-910-AAR(MAH)-2018-NT
NAA
NAA: Upholds profiteering allegation on e-commerce retailer despite no say in MRP determination
- In Favour of Complainant
- Citation Number : TS-115-NAA-2019-NT