Rulings ( 7228 results )
NAA
NAA: Dismisses application absent furnishing requisite documents for investigating non-passing of rate-reduction benefit
- In Favour of Respondent
- Citation Number : TS-614-NAA-2018-NT
High Court
HC: Dismisses writ, Directs representation before Adjudication Authority for interest on delayed refund
- In Favour of Respondent
- Citation Number : TS-612-HC-2018(BOM)-NT
High Court
HC: Refers own decision, Disposes writ seeking extension of time for TRAN-1 revision
- In Favour of Petitioner
- Citation Number : TS-610-HC-2018(KAR)-NT
High Court
HC: Disposes writ, directs TRAN 1 amendment/rectification subject to CBICs verification
- In Favour of Petitioner
- Citation Number : TS-611-HC-2018(BOM)-NT
Appellate Authority for Advance Ruling
AAAR: Marine Consultancy Service' to 'Foreign Ship Owner' constitutes a composite 'intermediary service'
- In Favour of Not Applicable
- Citation Number : TS-608-AAAR-2018-NT
High Court
HC: Disallowing transitional credit on capital-goods 'in-transit' on GST Implementation date not discriminative/arbitrary
- In Favour of Respondent
- Citation Number : TS-609-HC(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Inputs transported to job-worker and goods received after processing, not 'taxable supply'
- In Favour of Not Applicable
- Citation Number : TS-607-AAR-2018-NT
Authority for Advance Ruling
AAR: 'Inputs' conversion into 'industrial gases' for Principal, constitutes 'job-work', taxable at 18%
- In Favour of Applicant
- Citation Number : TS-605-AAR-2018-NT
High Court
HC: Issues Notice in writ filed by works contractor pertaining to contract value payable post GST
- In Favour of Applicant
- Citation Number : TS-600-HC(GUJ)-2018-NT
High Court
HC: Directs petitioner to correctly reflect credits at place of registration noting non-reflection in electronic credit ledger
- In Favour of Not Applicable
- Citation Number : TS-599-HC(DEL)-2018-NT
High Court
HC: Dismisses writ challenging Rule 117, finds no reason to allow TRAN-1 correction
- In Favour of Respondent
- Citation Number : TS-598-HC-2018(GUJ)-NT
High Court
HC: Directs Revenue to open portal for filing TRAN-1 or accept manual submission, citing genuine petitioner's efforts
- In Favour of Petitioner
- Citation Number : TS-597-HC-2018(MAD)-NT
Authority for Advance Ruling
AAR: EPC contract for solar power plant erection and installation, a works contract, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-595-AAR-2018-NT
Authority for Advance Ruling
AAR: Ramming Mass taxable at 18% as 'refractory material', Quartz powder obtained by crushing Quartz stone taxable at 5%
- In Favour of Not Applicable
- Citation Number : TS-596-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Parts/equipment installed or fitted on ships imported by 'ship repairing unit' classifiable basis 'nature of use'
- In Favour of Respondent
- Citation Number : TS-589-AAR-2018-NT
Authority for Advance Ruling
AAR: Electric Overload Travelling Grab Crane classifiable under HSN 84261100 taxable at 5% IGST
- In Favour of Not Applicable
- Citation Number : TS-591-AAR-2018-NT
Authority for Advance Ruling
AAR: 'Liquidated damages' awarded pursuant to arbitration constitutes 'supply', taxable at actual amount
- In Favour of Not Applicable
- Citation Number : TS-586-AAR-2018-NT
Authority for Advance Ruling
AAR: Animal carcass in LDPE / HDPE bags without mentioning weight/ number, not 'unit container' supply
- In Favour of Not Applicable
- Citation Number : TS-590-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Crane moved from HO to branch for further supply, taxable, however, such movement for repairs not 'supply'
- In Favour of Respondent
- Citation Number : TS-588-AAR-2018-NT
Authority for Advance Ruling
AAR: Absent natural bundling, Electro-Ink supplies along with consumables, constitutes 'mixed and continuous' supply
- In Favour of Respondent
- Citation Number : TS-587-AAR(MAH)-2018-NT