Rulings ( 7228 results )

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Authority for Advance Ruling

AAR: Rejects application where dispute pertaining classification of imported goods already pending before Department

  • In Favour of Not Applicable
  • Citation Number : TS-415-AAR-2018-NT
High Court

HC: Quashes writ pertaining levy of GST on complimentary IPL tickets basis newspaper reports

  • In Favour of Respondent
  • Citation Number : TS-414-HC(MP)-2018-NT
High Court

HC: Directs filing application before Nodal Officer to facilitate uploading time-barred TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-408-HC(KER)-2018-NT
High Court

HC: Admits writ challenging non-completion of migration process, no coercive steps for return non-filing

  • In Favour of Petitioner
  • Citation Number : TS-407-HC-2018(RAJ)-NT
High Court

HC: Seeks clarification from CBIC regarding GST applicability on goods supplied through duty-free shops

  • In Favour of Not Applicable
  • Citation Number : TS-409-HC-2018(MP)-NT
Authority for Advance Ruling

AAR: Upholds concessional 12% rate for low cost houses, with carpet area of 60 square mts.

  • In Favour of Not Applicable
  • Citation Number : TS-404-AAR-2018-NT
Authority for Advance Ruling

AAR: Credit of unutilized EC, SHE Cess & KKC unavailable, duty paid under Rule3(5B) outside AAR's jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-403-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : Spiritual goods supply, organizing Satsang by charitable trust constitutes 'business', liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-402-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: 18% GST on ‘PVC mats’; Rejects appellant's "other textile floor coverings" classification

  • In Favour of Respondent
  • Citation Number : TS-397-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: AAAR : Removing brand names from packages sold at exclusive stores, doesn't entail 'unbranded' supply

  • In Favour of Not Applicable
  • Citation Number : TS-394-AAAR(MAH)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Promotion & marketing of foreign university courses, assisting recruitment, not 'export of service'

  • In Favour of Not Applicable
  • Citation Number : TS-388-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Reclassifies block joining mortar to extend lower GST rate; Modifies AAR decision

  • In Favour of Appellant
  • Citation Number : TS-387-AAAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR; UPS & battery supplied at combined 'single price' constitutes a 'mixed supply'

  • In Favour of Respondent
  • Citation Number : TS-386-AAAR-2018-NT
High Court

HC: Allows provisional release; Cannot dilute statutory rigours for "trivial omission" in E-Way Bill

  • In Favour of Petitioner
  • Citation Number : TS-384-HC(KER)-2018-NT
High Court

HC: Directs Revenue to allow transitional credit where TRAN-1 uploading hit by technical glitches

  • In Favour of Petitioner
  • Citation Number : TS-378-HC(KER)-2018-NT
High Court

HC: Quashes time-barred VAT assessment notice; No determination of GST 'saving & repeal' constitutionality

  • In Favour of Petitioner
  • Citation Number : TS-377-HC(KER)-2018-NT
Appellate Authority for Advance Ruling

AAAR: AAAR : Disallows ITC on cash carrying vans, ‘money’ transported does not constitute "goods"

  • In Favour of Not Applicable
  • Citation Number : TS-380-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: 'Tea' not an 'agricultural produce', warehousing and storage service thereto not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-375-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Rejects application filed by service receiver for seeking a ruling on applicable 'tax-rate'

  • In Favour of Not Applicable
  • Citation Number : TS-374-AAR-2018-NT
Authority for Advance Ruling

AAR: 'Modelling dough' for use by children classifiable under CTH 3407, not as toys under CTH 9503

  • In Favour of Not Applicable
  • Citation Number : TS-373-AAR-2018-NT