Rulings ( 7227 results )

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Authority for Advance Ruling

AAR: Security and Scavenging Services to medical colleges and Govt. hospitals, taxable

  • In Favour of Not Applicable
  • Citation Number : TS-23-AAR(WB)-2019-NT
NAA

NAA: Upholds profiteering against FMCG dealer, dismisses Respondent's 'no control over manufacturer's price' plea

  • In Favour of Complainant
  • Citation Number : TS-20-NAA-2019-NT
High Court

HC: Allows manual filing of FORM TRAN-1 and TRAN-2 on account of technical error

  • In Favour of Petitioner
  • Citation Number : TS-12-HC(KER)-2019-NT
High Court

HC: Allows parallel proceedings/ enquiry under Excise and GST on same subject in different States

  • In Favour of Respondent
  • Citation Number : TS-861-HC(BOM)-2018-NT
High Court

HC: Kerala HC stays recovery of GST on TCS under Income Tax Act

  • In Favour of Not Applicable
  • Citation Number : TS-14-HC(KER)-2019-NT
High Court

HC: Rejects price revision due to change in tax structure consequent to GST introduction

  • In Favour of Respondent
  • Citation Number : TS-859-HC-2018(GUJ)-NT
High Court

HC: Strikes down Circular, extends exemption to services related to electricity transmission/distribution

  • In Favour of Applicant
  • Citation Number : TS-858-HC-2018(GUJ)-NT
Authority for Advance Ruling

AAR: Market research/survey for overseas group/parent entity, not 'intermediary service', constitutes 'export'

  • In Favour of Not Applicable
  • Citation Number : TS-855-AAR(MAH)-2018-NT
NAA

NAA: Upholds profiteering by detergent supplier, base-price reduction upon GST introduction cannot absolve liability

  • In Favour of Complainant
  • Citation Number : TS-8-NAA-2019-NT
High Court

HC: Directs release of goods detained one hour after e-way bill expiry

  • In Favour of Petitioner
  • Citation Number : TS-848-HC-2018(ALL)-NT
High Court

HC: dismisses writ, relegates assessee before Nodal Officer where grievance fell within ambit of GST/ appellate authorities

  • In Favour of Petitioner
  • Citation Number : TS-847-HC(KAR)-2018-NT
High Court

HC: Penalty cannot be imposed for goods non-production where bank guarantee/security duly furnished

  • In Favour of Petitioner
  • Citation Number : TS-842-HC-2018(KER)-NT
High Court

HC: Quashes goods detention for alleged mis-classification/applicable tax rate, applies SC ratio

  • In Favour of Petitioner
  • Citation Number : TS-840-HC-2018(KER)-NT
Authority for Advance Ruling

AAR: 'Applicant', a JV between Central and State Govt., controlled by Govt. liable to TDS u/s 51(1) of CGST Act

  • In Favour of Not Applicable
  • Citation Number : TS-4-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: ‘PP Non-woven Bags made from Polypropylene fabric’ classifiable under HSN 3923 29 @18%

  • In Favour of Not Applicable
  • Citation Number : TS-6-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Works contract service to Inland Waterways Authority of India, not eligible for concession, taxable at taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-5-AAR-2019-NT
Authority for Advance Ruling

AAR: Lease rentals paid during pre-operative period constitute ‘supply’ for immovable property construction, denies ITC

  • In Favour of Respondent
  • Citation Number : TS-3-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Evacuated Tube Collector' not Solar Power based device or part thereof, denies concessional rate

  • In Favour of Respondent
  • Citation Number : TS-838-AAR-2018-NT
High Court

HC: Criticizes Revenue's drastic coercive approach, quashes bank a/c attachment & seizure absent proceedings initiation

  • In Favour of Not Applicable
  • Citation Number : TS-836-HC-2018(GUJ)-NT
Authority for Advance Ruling

AAR: Refutes giving any ruling due to insufficient information and generic nature of query

  • In Favour of Not Applicable
  • Citation Number : TS-834-AAR-2018-NT