Rulings ( 7228 results )
Authority for Advance Ruling
AAR: Demo cars indispensable for sales promotion, allows ITC on same as capital goods
- In Favour of Not Applicable
- Citation Number : TS-542-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Classifies Tile adhesive, Joint Filler manufacture by mixing natural products under HSN 3824, taxable 18
- In Favour of Not Applicable
- Citation Number : TS-545-AAR-2018-NT
Authority for Advance Ruling
AAR: Disallows transitional credit on computers/laptops absent credit eligibility under erstwhile VAT law
- In Favour of Not Applicable
- Citation Number : TS-543-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Requires proportionate credit reversal on, developed plots/ land with civil structures, sold after completion
- In Favour of Not Applicable
- Citation Number : TS-541-AAR-2018-NT
Authority for Advance Ruling
AAR: Medicines supplied to in-patients, exempt as part of health-care treatment, however, supplies to out-patients taxable
- In Favour of Not Applicable
- Citation Number : TS-540-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Rs. 20 lacs threshold limit applicable to co-owners of rented property, individually
- In Favour of Not Applicable
- Citation Number : TS-539-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Free medical instrument supplied with other goods to hospitals, taxable as 'composite supply' at 18%
- In Favour of Not Applicable
- Citation Number : TS-538-AAR(KER)-2018-NT
Authority for Advance Ruling
AAR: Khanij Sampada Sulk, penalty on unaccounted stock paid to State liable to 18% GST
- In Favour of Not Applicable
- Citation Number : TS-533-AAR(UTT)-2018-NT
Authority for Advance Ruling
AAR: Disposes application for seeking clarity on duty-rate applicable on coir products absent information from applicant
- In Favour of Not Applicable
- Citation Number : TS-536-AAR-2018
Authority for Advance Ruling
AAR: Teacher & Student Slates exempt from GST, however, job-work done on Slates taxable
- In Favour of Not Applicable
- Citation Number : TS-535-AAR-2018-NT
Authority for Advance Ruling
AAR: Printing question papers for educational institutions exempt, however, service to other recipients taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-534-AAR(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Cheque-books printed on job-work basis constitutes 'service', Aadhar-card supply taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-523-AAR(TEL)-2018-NT
Authority for Advance Ruling
AAR: “Blasting activity” carried out using explosives, a ‘Composite supply’; Follows Bharat Pest Control SC-ruling
- In Favour of Not Applicable
- Citation Number : TS-521-AAR-2018-NT
Authority for Advance Ruling
AAR: Holds hospitality services by SEZ Co-developer to clients in SEZ as 'zero-rated' supply
- In Favour of Not Applicable
- Citation Number : TS-522-AAR(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Child development program using Abacus not ‘art’ or ‘recreational activity’; Denies exemption
- In Favour of Not Applicable
- Citation Number : TS-520-AAR-2018-NT
High Court
HC: Requests Govt. to issue order for correction/ rectification of human/ typographical error in TRAN-1
- In Favour of Not Applicable
- Citation Number : TS-517-HC-2018(BOM)-NT
High Court
HC: Disposes writ pertaining to levy of GST/ Service tax on liquor licence
- In Favour of Not Applicable
- Citation Number : TS-515-HC-2018(P and H)-NT
High Court
HC: Directs Revenue to remove temporary seal attached on petitioners premises for books non-production
- In Favour of Not Applicable
- Citation Number : TS-519-HC-2018(DEL)-NT
High Court
HC: Dismisses writ, directs filing application with Nodal Officer for failure to file TRAN-1 due to some error
- In Favour of Not Applicable
- Citation Number : TS-514-HC(MAD)-2018-NT
High Court
HC: Gujarat & Cuttack HC grants stay against DRI's coercive action for 'pre-import' condition violation
- In Favour of Not Applicable
- Citation Number : TS-996-HC-2018(GUJ)-NT