Rulings ( 7228 results )

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Authority for Advance Ruling

AAR: No E-way bill requirement for intra-state movement of ‘unmanufactured tobacco’

  • In Favour of Not Applicable
  • Citation Number : TS-458-AAR-2018-NT
Authority for Advance Ruling

AAR: Executive Post Graduate Programme by IIM liable to GST, irrespective of enactment of IIM Act

  • In Favour of Not Applicable
  • Citation Number : TS-459-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : Rules on classification of “Leno bags” made from Polypropylene fabric used for packing agri-produce

  • In Favour of Not Applicable
  • Citation Number : TS-457-AAR(WB)-2018-NT
NAA

NAA: Holds 'Affordable Housing' developer guilty of profiteering for not passing 'ITC' benefit

  • In Favour of Complainant
  • Citation Number : TS-455-NAA-2018-NT
Authority for Advance Ruling

AAR: Petro-products movement from refinery to export warehouse, not 'zero-rated supply', disallows ITC on freight

  • In Favour of Respondent
  • Citation Number : TS-456-AAR-2018-NT
Authority for Advance Ruling

AAR: Marine Diesel Engines and Gear Boxes taxable at 28%, concessional 5% rate applicable when used as ‘parts’ for specified purposes

  • In Favour of Not Applicable
  • Citation Number : TS-443-AAR-2018-NT
Authority for Advance Ruling

AAR: Exempts services provided to students as ‘educational institute’ in affiliation to University

  • In Favour of Not Applicable
  • Citation Number : TS-449-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Marine Paints’ for use on ships, not ‘parts’ but consumables, classifiable under heading 3208/3209

  • In Favour of Not Applicable
  • Citation Number : TS-442-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Fuel Injection Pumps for diesel engines’, neither hand-pump nor power driven pump, parts thereof taxable under ‘residuary entry’

  • In Favour of Not Applicable
  • Citation Number : TS-450-AAR-2018-NT
Authority for Advance Ruling

AAR: Classifies ‘Pallets and Box Pallets’ under HSN 4415.20, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-447-AAR-2018-NT
Authority for Advance Ruling

AAR: Landscaping and gardening work for Govt. entities exempt, subject to non-transfer of property in goods

  • In Favour of Not Applicable
  • Citation Number : TS-448-AAR(KAR)-2018-NT
High Court

HC: Appellate Tribunal constitution prima-facie contrary to SC decision, Issues notice to Revenue

  • In Favour of Not Applicable
  • Citation Number : TS-909-HC(MAD)-2018-NT
Authority for Advance Ruling

AAR: Right to credit not absolute, rejects Café Coffee Day’s plea to discharge 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-451-AAR(KAR)-2018-NT
High Court

HC: Plea of non-inclusion of invoices in TRAN-1 before December 27, a mere after-thought

  • In Favour of Respondent
  • Citation Number : TS-437-HC-2018(GUJ)-NT
High Court

HC: Directs filing of application before Nodal Officer for CENVAT credit adjustment

  • In Favour of Respondent
  • Citation Number : TS-438-HC(CAL)-2018-NT
High Court

HC: Admits challenge to restriction contained u/s 140(1) for transitional credit availment

  • In Favour of Not Applicable
  • Citation Number : TS-439-HC(GUJ)-2018-NT
High Court

HC: Gujarat HC strikes down Section 140(3)(iv), one year time period to avail transitional credit unconstitutional

  • In Favour of Applicant
  • Citation Number : TS-446-HC-2018(GUJ)-NT
Authority for Advance Ruling

AAR: Rejects application for GST applicability on excess length of Optical Fibre pending investigation

  • In Favour of Not Applicable
  • Citation Number : TS-445-AAR-2018-NT
Authority for Advance Ruling

AAR: Supply and installation of ‘car parking system’ an immovable property, hence a ‘works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-440-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Registration under Govt. scheme not required to avail concession for Affordable Housing Project

  • In Favour of Not Applicable
  • Citation Number : TS-441-AAR-2018-NT