Rulings ( 7228 results )

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Authority for Advance Ruling

AAR: Denies exemption to 'composite' ICT Projects executed for schools by non-Govt. entity

  • In Favour of Respondent
  • Citation Number : TS-562-AAR-2018-NT
High Court

HC: Delhi HC issues Notice in writ challenging constitutional validity of anti-profiteering provision

  • In Favour of Not Applicable
  • Citation Number : TS-990-HC-2018(DEL)-NT
High Court

HC: HC's notice to Revenue in writ challenging Rule 96 (10) of CGST Rules

  • In Favour of Not Applicable
  • Citation Number : TS-989-HC(BOM)-2018-NT
Authority for Advance Ruling

AAR: Issue of complimentary IPL tickets, being an 'act of forbearance', constitutes a supply, ITC exigible

  • In Favour of Not Applicable
  • Citation Number : TS-558-AAR(PUN)-2018-NT
Authority for Advance Ruling

AAR: Lab manual comprising majorly of instructional educational printing material & incidental blank pages, classifiable as printed books, not 'laboratory notebook'

  • In Favour of Not Applicable
  • Citation Number : TS-559-AAR-2018-NT
Authority for Advance Ruling

AAR: ITC ineligible on repair, maintenance of employees' residential accomodation, hospitals, guest houses

  • In Favour of Not Applicable
  • Citation Number : TS-557-AAR(OD)-2018-NT
Authority for Advance Ruling

AAR: Composite contract with Govt. Dept. for water supply from tube-well after excess iron removal, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-555-AAR-2018-NT
Authority for Advance Ruling

AAR: Classifies ‘reactors’ used in Hand Pump Water Disinfection under HSN 8421 21 90 attracting 18% GST; Distinguishes use from ‘hand pump’

  • In Favour of Not Applicable
  • Citation Number : TS-556-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: ICT project implementation for schools constitutes a 'composite supply', ineligible for exemption

  • In Favour of Respondent
  • Citation Number : TS-554-AAR-2018-NT
Authority for Advance Ruling

AAR: Rules on ITC eligibility for 'medical equipment' manufacturer's 'Mechanical' & 'Electrical' Works

  • In Favour of Not Applicable
  • Citation Number : TS-552-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Promotion & marketing goods of overseas client an 'intermediary service', after-sales service not 'composite supply'

  • In Favour of Not Applicable
  • Citation Number : TS-548-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Rejects application for seeking clarification on whether TDS should be deducted u/s 51

  • In Favour of Not Applicable
  • Citation Number : TS-529-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Rejects application involving determination of place of supply in respect of port services

  • In Favour of Not Applicable
  • Citation Number : TS-528-AAR-2018-NT
Authority for Advance Ruling

AAR: Applicants entitlement to refund claim and whether to continue pay GST on disputed claims outside AARs purview

  • In Favour of Not Applicable
  • Citation Number : TS-527-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Rejects application for determining whether test conducted for foreign entity constitutes an export of service

  • In Favour of Not Applicable
  • Citation Number : TS-526-AAR-2018-NT
Authority for Advance Ruling

AAR: Rejects application involving ‘place of supply’ determination in case of Scientific Testing & Technical analysis service to foreign client 

  • In Favour of Not Applicable
  • Citation Number : TS-530-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Chilly Cutter made of Stainless Steel classifiable under Heading 8210 0000

  • In Favour of Not Applicable
  • Citation Number : TS-524-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Classifies Refined Bleached Deodorised (RBD) Palm Stearin under HSN 1511 9030

  • In Favour of Not Applicable
  • Citation Number : TS-525-AAR-2018-NT
NAA

NAA: Upholds profiteering by Maggi Noodles' dealer; Arbitrary price adjustment granting selective benefit 'impermissible’

  • In Favour of Complainant
  • Citation Number : TS-546-NAA-2018-NT
Authority for Advance Ruling

AAR: Works Contract awarded by PWD taxable @ 12% GST; contract for construction of lab, administrative block taxable @ 18% 

  • In Favour of Not Applicable
  • Citation Number : TS-544-AAR-2018-NT