Rulings ( 7228 results )
Authority for Advance Ruling
AAR: Goods intended to be supplied to 'Public Funded Research Institution' not eligible for concessional rate
- In Favour of Not Applicable
- Citation Number : TS-646-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Refuses to consider civil structure as plant & machinery structural support; Denies input tax credit
- In Favour of Not Applicable
- Citation Number : TS-641-AAR(AP)-2018-NT
Authority for Advance Ruling
AAR: Upholds 18% GST on Job-work on imported goods; Service tax exemption inapplicable
- In Favour of Not Applicable
- Citation Number : TS-638-AAR-2018-NT
Authority for Advance Ruling
AAR: Transaction fee collected as custodian for ITE&C Dept. not subject to GST
- In Favour of Not Applicable
- Citation Number : TS-640-AAR-2018-NT
Authority for Advance Ruling
AAR: Oil used in poultry feed liable to 5% GST under HSN 1518
- In Favour of Not Applicable
- Citation Number : TS-639-AAR-2018-NT
Authority for Advance Ruling
AAR: Amaravathi Metro Rail, a Govt. entity', exempts consultancy services as falling within 'Municipality' functions
- In Favour of Not Applicable
- Citation Number : TS-637-AAR-2018-NT
Authority for Advance Ruling
AAR: Reimbursement of security agency's toll expenses by client Banks included in value of supply
- In Favour of Not Applicable
- Citation Number : TS-636-AAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Representational rights to CBUs for beer manufacture, 'supply', as permitting IPR-use; Departs from AAR
- In Favour of Not Applicable
- Citation Number : TS-635-AAAR-2018-NT
Authority for Advance Ruling
AAR: Severed rubber trees / wood constitute goods, taxable at 18 under HSN Code 4403
- In Favour of Respondent
- Citation Number : TS-112-AAR-2018-NT
Authority for Advance Ruling
AAR: Compensation from developer for alternate accommodation, delayed handover of possession, liable to GST
- In Favour of Respondent
- Citation Number : TS-631-AAR-2018-NT
Authority for Advance Ruling
AAR: Rejects application relating to issue of refund of tax paid by casual taxable person (CTP)
- In Favour of Not Applicable
- Citation Number : TS-630-AAR-2018-NT
Authority for Advance Ruling
AAR: Fishing vessels parts classifiable under HSN 8902; No GST on warranty replacements
- In Favour of Not Applicable
- Citation Number : TS-629-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: ’Parota’ different than ‘Bread’, classifiable under residuary Heading 2106, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-625-AAR-2018-NT
Authority for Advance Ruling
AAR: Medicines, consumables, etc. supplied to 'in-patients' a 'composite' health-care supply, however, supply to 'out-patients' taxable
- In Favour of Not Applicable
- Citation Number : TS-628-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Lease rent paid on land used for agricultural purpose exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-626-AAR-2018-NT
Authority for Advance Ruling
AAR: Medicines, consumables, etc. supplied to ‘in-patients’ a ‘composite’ health-care supply, however, supply to ‘out-patients’ taxable
- In Favour of Not Applicable
- Citation Number : TS-627-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: 'Right-to-use' minerals including exploration and evaluation, taxable at 5% under reverse charge
- In Favour of Not Applicable
- Citation Number : TS-618-AAR(HAR)-2018-NT
Authority for Advance Ruling
AAR: Denies concessional rate on composite 'work' executed under various Govt. schemes for 'business purpose'
- In Favour of Respondent
- Citation Number : TS-616-AAR-2018-NT
Authority for Advance Ruling
AAR: ‘Miltry Malai Mithai’/ ‘Rabdi’ taxable at 5% as 'Sweetmeat', however, no refund of tax paid available
- In Favour of Not Applicable
- Citation Number : TS-615-AAR-2018-NT
NAA
NAA: Dismisses application, No case of profiteering maintainable absent cogent and reliance evidence
- In Favour of Respondent
- Citation Number : TS-613-NAA-2018-NT