Rulings ( 7228 results )
High Court
HC: Dismisses writ, MPGST officers competent to issue seizure order under IGST Act
- In Favour of Respondent
- Citation Number : TS-483-HC(MP)-2018-NT
High Court
HC: Issues notice to Revenue in challenge to provisions of Rule 89(5) of CGST Rules, provides interim relief
- In Favour of Not Applicable
- Citation Number : TS-486-HC(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Royalty paid towards mining rights of 'stone boulders' taxable at 5 under 'reverse charge'
- In Favour of Not Applicable
- Citation Number : TS-482-AAR(HAR)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Absent natural bundling, EPC contract for solar power plant involving PV module and other supplies, not a ‘composite supply'
- In Favour of Not Applicable
- Citation Number : TS-479-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Lease rentals payable by hospital taxable, however, rejects plea regarding entitlement to ITC refund
- In Favour of Not Applicable
- Citation Number : TS-480-AAAR(KAR)-2018-NT
Authority for Advance Ruling
AAR: Single contract for supply, installation, etc. of Solar Water Pumping system, taxable as ‘works contract’ at 18%
- In Favour of Not Applicable
- Citation Number : TS-477-AAR-2018-NT
Authority for Advance Ruling
AAR: Allows withdrawal of application for determination of applicability of clarification to “industrial canteen”
- In Favour of Not Applicable
- Citation Number : TS-478-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Denies concessional rate benefit for ‘Electrical Cables’ absent satisfaction of Notification conditions
- In Favour of Not Applicable
- Citation Number : TS-472-AAR-2018-NT
Authority for Advance Ruling
AAR: Upholds levy of IGST on ‘ocean freight’, however, determination of value of imported goods outside AAR purview
- In Favour of Not Applicable
- Citation Number : TS-475-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: Project Management Consultancy to JDA, a Govt. authority, is exempt
- In Favour of Not Applicable
- Citation Number : TS-473-AAR-2018-NT
Authority for Advance Ruling
AAR: Laterals of sprinklers, not being a complete irrigation system, liable to 18% GST
- In Favour of Not Applicable
- Citation Number : TS-474-AAR(RAJ)-2018-NT
Authority for Advance Ruling
AAR: 'Cattle feed in cake form' classifiable under HSN 23099010, exempt from GST
- In Favour of Not Applicable
- Citation Number : TS-469-AAR-2018-NT
Authority for Advance Ruling
AAR: Commission agent’s services to agriculturists constitutes ‘Support service to agriculture’, taxable at ‘NIL’ rate
- In Favour of Not Applicable
- Citation Number : TS-467-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: Applicant withdraws application on moulds amortization issue pursuant to CBIC clarification
- In Favour of Not Applicable
- Citation Number : TS-466-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: Foods and beverages supplied to industrial units/ offices taxable at 18% upto July 26, 2018
- In Favour of Not Applicable
- Citation Number : TS-465-AAR(TN)-2018-NT
Authority for Advance Ruling
AAR: Classifies ‘Disc Brake Pads’ under HSN 87083000, taxable at 28%
- In Favour of Not Applicable
- Citation Number : TS-468-AAR(TN)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Supply of 'solar power generating system' constitutes composite 'works contract', taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-462-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, Liquidated damages from contractor for delay in deliverable taxable at 18%
- In Favour of Respondent
- Citation Number : TS-464-AAAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: Disagrees with AAR, Animal carcass in LDPE / HDPE bags do not qualify as product in “unit container”
- In Favour of Not Applicable
- Citation Number : TS-463-AAAR(MAH)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Turnkey EPC contract for 'solar power plant' erection constitutes 'composite' 'works contract' supply
- In Favour of Not Applicable
- Citation Number : TS-461-AAAR-2018-NT