Rulings ( 7228 results )
High Court
HC: Prohibits Revenue from recovering GST on premium for leasing land allotted for hospital
- In Favour of Not Applicable
- Citation Number : TS-804-HC(ALL)-2018-NT
High Court
HC: Modifies order, directs appellate authority to condone delay in pursuing appellate remedy
- In Favour of Petitioner
- Citation Number : TS-800-HC-2018(KER)-NT
High Court
HC: Admits writ challenging levy of GST on transfer of Re-development rights
- In Favour of Not Applicable
- Citation Number : TS-801-HC-2018(BOM)-NT
High Court
HC: Admits challenge, finds limit imposed u/s 39 over return rectification impermissible
- In Favour of Not Applicable
- Citation Number : TS-802-HC(DEL)-2018-NT
High Court
HC: Quashes seizure order noticing deliberate erroneous depiction of interception time on e-way bill
- In Favour of Petitioner
- Citation Number : TS-803-HC-2018(ALL)-NT
Authority for Advance Ruling
AAR: Retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes ‘composite supply’, taxable at 5%
- In Favour of Not Applicable
- Citation Number : TS-798-AAR-2018-NT
Authority for Advance Ruling
AAR: Printing ‘Bible’ under specific orders of foreign customers, supplied through branch in India, not ‘export’
- In Favour of Not Applicable
- Citation Number : TS-797-AAR(WB)-2018-NT
Authority for Advance Ruling
AAR: Construction of private railway siding for carriage of coal/oil fuel a "Composite Works Contract Supply"
- In Favour of Not Applicable
- Citation Number : TS-796-AAR-2018-NT
Authority for Advance Ruling
AAR: Dismisses application regarding credit eligibility of tax paid on cancellation of flat booked in pre-GST regime
- In Favour of Not Applicable
- Citation Number : TS-795-AAR-2018-NT
Authority for Advance Ruling
AAR: Workwear renting a transfer of right to use', said supply along with washing, repair, taxable as mixed supply'
- In Favour of Not Applicable
- Citation Number : TS-794-AAR(MAH)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, polished/processed limestone slabs classifiable under Chapter 6802 as Other calcareous stone
- In Favour of Respondent
- Citation Number : TS-788-AAAR(TEL)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, Agricultural soil testing Minilabs' and Refilling Reagents' classifiable under HSN 9027, not HSN 8201
- In Favour of Respondent
- Citation Number : TS-786-AAAR(TEL)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Composite supply comprising shifting mineral sand taxable as ‘transportation by road’, liable to GST at 18%
- In Favour of Respondent
- Citation Number : TS-787-AAAR(TEL)-2018-NT
Authority for Advance Ruling
AAR: Polypropylene Leno Bags (PP Leno Bags) classifiable under GST Tariff Heading 3923 29 90, not Chapter 63
- In Favour of Respondent
- Citation Number : TS-785-AAR(OD)-2018-NT
Authority for Advance Ruling
AAR: Seeds in dried/frozen form, not having germination quality, attract 5% GST
- In Favour of Respondent
- Citation Number : TS-779-AAR(CHAT)-2018-NT
Authority for Advance Ruling
AAR: Allows direct despatch under bill-to-ship-to model involving 4 parties, rules on valuation of goods
- In Favour of Applicant
- Citation Number : TS-782-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Service of providing non-air conditioned motor vehicles on hire to Indian Army not exempt
- In Favour of Not Applicable
- Citation Number : TS-780-AAR-2018-NT
Authority for Advance Ruling
AAR: Rejects Application for advance ruling not filed in conformity with GST Act/Rules
- In Favour of Not Applicable
- Citation Number : TS-778-AAR(CHAT)-2018-NT
Authority for Advance Ruling
AAR: Allows full input tax credit (ITC) of IGST payable under 'bill-to-ship-to' model
- In Favour of Not Applicable
- Citation Number : TS-784-AAR-2018-NT
Authority for Advance Ruling
AAR: Foods supplied in canteens of office, factory etc., taxable @5%, supply thereof with ‘transportation’ taxable @ 18% as ‘Composite Supply
- In Favour of Not Applicable
- Citation Number : TS-781-AAR(TEL)-2018-NT