Rulings ( 7228 results )
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-570-AAR-2018-NT
Authority for Advance Ruling
AAR: Issue of Pollution Under Control (PUC) Certificate taxable at 18% under residuary entry
- In Favour of Not Applicable
- Citation Number : TS-594-AAR(GOA)-2018-NT
Authority for Advance Ruling
AAR: Building and mounting of body on chassis, supply of 'service', taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-593-AAR(GOA)-2018-NT
Authority for Advance Ruling
AAR: ‘Electrical Wiring Harness’ classifiable under HSN 85443000 taxable at 9% CGST only w.e.f. November 15, 2017
- In Favour of Not Applicable
- Citation Number : TS-592-AAR(TN)-2018-NT
Appellate Authority for Advance Ruling
AAAR: ‘Ada’, a commodity produced from maida/rice flour classifiable under HSN 1902 as ‘Seviyan’ at 5%
- In Favour of Not Applicable
- Citation Number : TS-585-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Activity of supplying food to employees constitutes 'supply', expenses recovered from employees liable to GST
- In Favour of Not Applicable
- Citation Number : TS-584-AAAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Allows withdrawal of application for determining GST rate on food supplied at canteen, cafeteria
- In Favour of Not Applicable
- Citation Number : TS-582-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: ‘Agricultural Seedling Trays’, classifiable as article of plastic under CTH 39269099, taxable at 18% GST
- In Favour of Not Applicable
- Citation Number : TS-583-AAR-2018-NT
Authority for Advance Ruling
AAR: Event management support service provided to registered recipient outside State, liable to 18% IGST
- In Favour of Not Applicable
- Citation Number : TS-580-AAR(GOA)-2018-NT
Authority for Advance Ruling
AAR: Reimbursement by HO to liaison office not liable to GST absent supply'
- In Favour of Not Applicable
- Citation Number : TS-581-AAR(TN)-2018-NT
High Court
HC: Delhi HC admits writ challenging Rule 117 which imposes restriction on availing transitional credit
- In Favour of Not Applicable
- Citation Number : TS-964-HC(DEL)-2018-NT
Authority for Advance Ruling
AAR: Forward contract settled by differential rate payment considering prevailing market rate constitutes securities, not liable to GST
- In Favour of Not Applicable
- Citation Number : TS-569-AAR(PUN)-2018-NT
Authority for Advance Ruling
AAR: Pooling of land, by way of amalgamation, not supply; construction undertaken w.r.t. partner's share qualifies supply of service
- In Favour of Not Applicable
- Citation Number : TS-572-AAR-2018-NT
High Court
HC: Lottery' an actionable claim, liable to GST, upholds levy of differential tax
- In Favour of Not Applicable
- Citation Number : TS-577-HC-2018(CAL)-NT
Authority for Advance Ruling
AAR: Agent' liable to GST on commercial built-up area sale on Housing & Urban Ministry's behalf
- In Favour of Not Applicable
- Citation Number : TS-575-AAR(DEL)-2018-NT
Authority for Advance Ruling
AAR: Advance amount received for villa sale prior to completion certificate issuance taxable
- In Favour of Not Applicable
- Citation Number : TS-574-AAR-2018-NT
Authority for Advance Ruling
AAR: Activity of storing fresh eggs in shell, on which no further processing is done, exempt
- In Favour of Not Applicable
- Citation Number : TS-571-AAR-2018-NT
Authority for Advance Ruling
AAR: Road construction on DBOT basis and annuity received for O&M, taxable, entire ITC exigible
- In Favour of Respondent
- Citation Number : TS-576-AAR-2018-NT
High Court
HC: Dismisses writ pertaining to imported goods classification, relegates assessee to remedy under Customs Act
- In Favour of Not Applicable
- Citation Number : TS-568-HC-2018(MAD)-NT
Authority for Advance Ruling
AAR: Denies exemption to National Skill Development Corporation approved 'educational course'
- In Favour of Not Applicable
- Citation Number : TS-563-AAR-2018-NT