Rulings ( 7228 results )
Authority for Advance Ruling
AAR: No ruling on ‘Extra Neutral Alcohol’ taxation as issue pending before GST Council
- In Favour of Not Applicable
- Citation Number : TS-291-AAR-2018-NT
Authority for Advance Ruling
AAR: 5% GST on supplies to DRDO, Space Centres; ITC available absent ‘exempt supplies’
- In Favour of Not Applicable
- Citation Number : TS-290-AAR-2018-NT
Authority for Advance Ruling
AAR: Lyohilizer, a machinery meant for manufacturing lifesaving drugs, taxable at 18% GST
- In Favour of Not Applicable
- Citation Number : TS-292-AAR(TEL)-2018-NT
Authority for Advance Ruling
AAR: Administrative support to Milk Producers' Unions for State Govts., not 'related party' transaction
- In Favour of Not Applicable
- Citation Number : TS-288-AAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: AAAR : Upholds AAR order; Conversion of coal into electricity does not constitute ‘job-work’
- In Favour of Respondent
- Citation Number : TS-287-AAAR-2018-NT
Authority for Advance Ruling
AAR: Clarifies GST rate on ‘Polypropylene Leno Bags’ used for packing bulk vegetables
- In Favour of Not Applicable
- Citation Number : TS-282-AAR-2018-NT
Authority for Advance Ruling
AAR: ‘Rakhi’ neither “puja samagri” nor “handicraft” item; Taxable as per constituent materials
- In Favour of Not Applicable
- Citation Number : TS-283-AAR(WB)-2018-NT
Authority for Advance Ruling
AAR: Redevelopment compensation & damages for delayed possession to tenant, exigible to GST
- In Favour of Not Applicable
- Citation Number : TS-276-AAR-2018-NT
Authority for Advance Ruling
AAR: High seas sale an 'exempt' inter-state supply; Requires reversal of ITC
- In Favour of Not Applicable
- Citation Number : TS-275-AAR-2018-NT
High Court
HC: Directs reopening of GST portal / manual consideration of TRAN-1 for transitional credit
- In Favour of Petitioner
- Citation Number : TS-262-HC(UP)-2018-NT
High Court
HC: Directs petitioner to IT grievance redressal mechanism set-up for Form TRAN-1 filing / revision
- In Favour of Petitioner
- Citation Number : TS-268-HC-2018(CHAT)-NT
Authority for Advance Ruling
AAR: Non-tariff charges recovered from customers by electricity transmission utility, liable to GST
- In Favour of Not Applicable
- Citation Number : TS-263-AAR-2018-NT
Authority for Advance Ruling
AAR: AAR : ‘Services’ by IIT Mumbai to IT Development Agency exempt from GST, not ‘goods’
- In Favour of Applicant
- Citation Number : TS-264-AAR-2018-NT
High Court
HC: HC admits challenge to Form TRAN-1 deadline; Petitioner contests vires of Rule 117(1), Commissioner's Orders
- In Favour of Not Applicable
- Citation Number : TS-987-HC-2018(TELandAP)-NT
Authority for Advance Ruling
AAR: Supply of ‘Printed advertisement materials’ taxable as “goods” at 12% GST
- In Favour of Not Applicable
- Citation Number : TS-248-AAR(TEL)-2018-NT
Authority for Advance Ruling
AAR: 18% GST on ‘Minilab’ for agricultural soil testing; No exemption as “hand tool”
- In Favour of Not Applicable
- Citation Number : TS-247-AAR-2018-NT
Authority for Advance Ruling
AAR: Processed / polished limestone slabs classifiable under Heading 6802, not Chapter 25
- In Favour of Not Applicable
- Citation Number : TS-256-AAR(TEL)-2018-NT
Authority for Advance Ruling
AAR: AAR : Roof ventilators liable to 18% GST; No concessional 5% rate as ‘windmills’
- In Favour of Not Applicable
- Citation Number : TS-255-AAR-2018-NT
Authority for Advance Ruling
AAR: ‘Marg Sudharan Shulk’ akin to ‘toll charge’, exempt; ‘Abhivahan Shulk’ taxable at 18%
- In Favour of Respondent
- Citation Number : TS-234-AAR-2018-NT
Authority for Advance Ruling
AAR: Applicability of Notifications / Circulars issued under another law outside advance ruling purview
- In Favour of Not Applicable
- Citation Number : TS-235-AAR(UTT)-2018-NT