Rulings ( 7228 results )

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High Court

HC: Relegates petitioner to CESTAT to contest jurisdiction of Adjudicating Authority

  • In Favour of Not Applicable
  • Citation Number : TS-320-HC(DEL)-2018-NT
Authority for Advance Ruling

AAR: ‘Rapeseed & Soya based dielectric transformer fluid’ taxable at 12% as “inedible vegetable oil preparation”

  • In Favour of Not Applicable
  • Citation Number : TS-310-AAR-2018-NT
Authority for Advance Ruling

AAR: Truck mounted cranes constitute ‘special purpose vehicles’ classifiable under heading 8705, not 8426

  • In Favour of Not Applicable
  • Citation Number : TS-317-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: 18% GST on tractor ‘Brake pads’; 28% when used as motor vehicles parts

  • In Favour of Not Applicable
  • Citation Number : TS-316-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-318-AAR(HAR)-2018-NT
NAA

NAA: Finds no profiteering, but directs audit of e-commerce platforms over GST rate cuts

  • In Favour of Respondent
  • Citation Number : TS-314-NAA-2018-NT
Authority for Advance Ruling

AAR: AAR : Rules on classification of 'mobile phone batteries'; 12% for manufacturers, 28% for customers

  • In Favour of Not Applicable
  • Citation Number : TS-313-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Fee retained towards forfeited loyalty reward points not 'actionable claim', liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-312-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Supply of prepared food to companies for their employees, constitutes 'outdoor catering' services

  • In Favour of Respondent
  • Citation Number : TS-311-AAR(MAH)-2018-NT
High Court

HC: Directs Railways Administration to seek clarity on GST impact in individual works contracts

  • In Favour of Respondent
  • Citation Number : TS-309-HC-2018(MAD)-NT
High Court

HC: Upholds Rs. 1.32 Cr penalty for non-filing of E-way Bill 'Part B' during inter-state transport

  • In Favour of Respondent
  • Citation Number : TS-307-HC(MP)-2018-NT
High Court

HC: Grants 1 month to State to clarify position on entertainment tax incentives entitlement

  • In Favour of Not Applicable
  • Citation Number : TS-306-HC(ALL)-2018-NT
High Court

HC: Grants bail to persons arrested for evading GST using fake invoices

  • In Favour of Petitioner
  • Citation Number : TS-302-HC-2018(CAL)-NT
Authority for Advance Ruling

AAR: Cold storage services exempt unless agricultural produce’s ‘essential character’ changed by cultivator

  • In Favour of Not Applicable
  • Citation Number : TS-300-AAR(RAJ)-2018-NT
Authority for Advance Ruling

AAR: No GST on bio-fertilizer / organic manure, except branded in unit containers

  • In Favour of Not Applicable
  • Citation Number : TS-301-AAR(RAJ)-2018-NT
Authority for Advance Ruling

AAR: Expense reimbursements by foreign HO to Indian liaison office, not liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-297-AAR-2018-NT
Authority for Advance Ruling

AAR: No ITC on packing material used for exempted ‘seeds’; Supplies “as such” creditable

  • In Favour of Not Applicable
  • Citation Number : TS-296-AAR(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Refuses to determine levy of GST & ITC on inter-state manpower services

  • In Favour of Not Applicable
  • Citation Number : TS-295-AAR-2018-NT
Authority for Advance Ruling

AAR: No GST exemption on creating school infrastructure for State Govt. promoted entity

  • In Favour of Not Applicable
  • Citation Number : TS-293-AAR-2018-NT
Authority for Advance Ruling

AAR: No GST on CBUs manufacturing branded beer; Brand-owner liable on 'surplus profit'

  • In Favour of Not Applicable
  • Citation Number : TS-294-AAR-2018-NT