Rulings ( 7228 results )
Authority for Advance Ruling
AAR: Land owner liable to GST on premises developed under JDA intended for distribution to family members
- In Favour of Not Applicable
- Citation Number : TS-726-AAR-2018-NT
Authority for Advance Ruling
AAR: Turbine Generator Set' supplied for use in waste to energy' project not classifiable as renewable energy device'
- In Favour of Not Applicable
- Citation Number : TS-727-AAR-2018-NT
NAA
NAA: Holds HUL's distributor guilty u/s 171, 'profiteering' amount not confined to November 14 stock
- In Favour of Complainant
- Citation Number : TS-725-NAA-2018-NT
High Court
HC: Delhi HCs order in writ challenging anti-profiteering provisions
- In Favour of Not Applicable
- Citation Number : TS-966-HC(DEL)-2018-NT
Authority for Advance Ruling
AAR: Sodium Bicarbonate, Sodium Sulphate, etc. not exempt as ‘animal feed’, but classifiable as Organic & Inorganic chemicals, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-715-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Providing Assistants/Helpers to Security Guards of Municipal Corporation, exempt
- In Favour of Not Applicable
- Citation Number : TS-718-AAR-2018-NT
Authority for Advance Ruling
AAR: Hiring buses to Municipal Corporation for passenger transportation, while retaining effective control, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-719-AAR-2018-NT
Authority for Advance Ruling
AAR: Commission received for acting as an “intermediary” in International/Cross-border transaction, not export, liable to 18% GST
- In Favour of Not Applicable
- Citation Number : TS-714-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Fan Coil Unit', to control temperature of place, classifiable as Air conditioning machines part, not as Refrigerator/Freezer
- In Favour of Not Applicable
- Citation Number : TS-713-AAR-2018-NT
Authority for Advance Ruling
AAR: Supply of Marine Fuel Additive Chemicals to vessel outside taxable territory, without physical import, a 'non-taxable supply'
- In Favour of Not Applicable
- Citation Number : TS-717-AAR-2018-NT
NAA
NAA: Not passing CVD benefit post-GST constitutes 'profiteering', directs fresh investigation covering all products
- In Favour of Complainant
- Citation Number : TS-716-NAA-2018-NT
Authority for Advance Ruling
AAR: Inner-Wheel Club activities not 'charitable', Annual membership/subscription fees charged by association taxable
- In Favour of Not Applicable
- Citation Number : TS-711-AAR-2018-NT
Authority for Advance Ruling
AAR: Tower Package supply contract including materials, transportation, in-transit insurance, a 'works contract' service
- In Favour of Not Applicable
- Citation Number : TS-710-AAR(WB)-2018-NT
High Court
HC: Restrains Revenue from invoking bank guarantee until appeal remedy exhausted/time-barred
- In Favour of Petitioner
- Citation Number : TS-708-HC(KER)-2018-NT
High Court
HC: Directs releases of detained vehicle due to e-way bill expiry, upon furnishing bank guarantee
- In Favour of Petitioner
- Citation Number : TS-707-HC(KER)-2018-NT
High Court
HC: Directs Revenue to place alternative remedy where dealer unable to upload data online leading to registration cancellation
- In Favour of Petitioner
- Citation Number : TS-709-HC(ORI)-2018-NT
Authority for Advance Ruling
AAR: Dismisses application filed by the recipient of supply in relation to imported agri-produce
- In Favour of Respondent
- Citation Number : TS-701-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: One-time concession fee for long-term lease granted by Goa Govt. undertaking, taxable under GST
- In Favour of Not Applicable
- Citation Number : TS-700-AAR-2018-NT
Authority for Advance Ruling
AAR: Composite ‘works contract’ for Govt. Department taxable at NIL till goods value does not exceed 25%
- In Favour of Not Applicable
- Citation Number : TS-699-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Additional discount passed from DCA to customer in nature of 'pure-agent', not 'supply'
- In Favour of Not Applicable
- Citation Number : TS-697-AAR-2018-NT