Rulings ( 7228 results )

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High Court

HC: Kerala HC refrains invocation of Bank Guarantee until exhaustion of statutory appeal remedy

  • In Favour of Not Applicable
  • Citation Number : TS-370-HC-2018(KER)-NT
Authority for Advance Ruling

AAR: Services towards metal manufacturing, including refractories maintenance for 3+ months, constitute ‘continuous supply’

  • In Favour of Not Applicable
  • Citation Number : TS-365-AAR-2018-NT
Authority for Advance Ruling

AAR: HDPE Woven Tarpaulins not “Articles of Textiles” classifiable under Chapter 63

  • In Favour of Not Applicable
  • Citation Number : TS-364-AAR(WB)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Ayurvedic skincare products akin to “cosmetics”, not “medicaments” for treating injuries / illnesses

  • In Favour of Not Applicable
  • Citation Number : TS-369-AAAR-2018-NT
Authority for Advance Ruling

AAR: Taxi aggregator "deemed supplier" of passenger transportation services, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-367-AAR-2018-NT
Authority for Advance Ruling

AAR: No zero-rating benefit for coffee supplied through vending machines at SEZ units

  • In Favour of Respondent
  • Citation Number : TS-366-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Employees' services in corporate office for managing 'distinct' units, constitute "supply" under Schedule I

  • In Favour of Not Applicable
  • Citation Number : TS-368-AAR(KAR)-2018-NT
Appellate Authority for Advance Ruling

AAAR: Upholds denial of transitional credit of accumulated KKC under GST

  • In Favour of Respondent
  • Citation Number : TS-358-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Rules on taxability of derivative contract in diamonds; Conversion into e-Units constitutes 'supply'

  • In Favour of Not Applicable
  • Citation Number : TS-357-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: Confirms classification of imported 'Caesarstone' as 'Artificial Stone', in lieu of 'Quartz'

  • In Favour of Respondent
  • Citation Number : TS-359-AAAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Diesel engines sold to SEZ units taxable as ‘zero-rated’ inter-state supplies

  • In Favour of Not Applicable
  • Citation Number : TS-342-AAR-2018-NT
Authority for Advance Ruling

AAR: Transportation under EPC contract for solar plant, taxable as composite 'works contract' supply

  • In Favour of Not Applicable
  • Citation Number : TS-332-AAR-2018-NT
Authority for Advance Ruling

AAR: Disallows post supply 'transaction value' deduction towards 'rate difference'/'special discount' on cement

  • In Favour of Not Applicable
  • Citation Number : TS-331-AAR-2018-NT
Authority for Advance Ruling

AAR: Fabricating & mounting bus bodies on chassis not ‘job-work’, constitutes composite goods supply

  • In Favour of Not Applicable
  • Citation Number : TS-327-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: IELTS examination support services & student facilitation constitutes ‘composite supply’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-329-AAR-2018-NT
Authority for Advance Ruling

AAR: Animal carcass in non-standardized LDPE / HDPE bags not supply in “unit container”

  • In Favour of Not Applicable
  • Citation Number : TS-328-AAR-2018-NT
High Court

HC: Disposes writs pursuant to extension of IGST exemption to Advance Authorization imports

  • In Favour of Petitioner
  • Citation Number : TS-325-HC-2018(DEL)-NT
High Court

HC: Seeks status report from Nodal Officer on application for GST TRAN-1 filing

  • In Favour of Petitioner
  • Citation Number : TS-321-HC(WB)-2018-NT
High Court

HC: Directs adherence to Circular for resolving TRAN-1 issues; AOs to consider applications

  • In Favour of Respondent
  • Citation Number : TS-322-HC-2018(MAD)-NT
High Court

HC: Allows representation before Nodal Officer for revision of GST TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-280-HC-2018(KER)-NT