Rulings ( 7228 results )

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Authority for Advance Ruling

AAR: ‘E-rickshaw’ different from “cycle powered rickshaw”; Tyres thereof taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-250-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: ‘Disc brake pads’ & ‘brake shoes’ constitute automobile ‘parts & accessories’, 28% GST applicable

  • In Favour of Not Applicable
  • Citation Number : TS-249-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: IGST on ocean freight by importer under CIF contract; Sanitary fittings non-creditable

  • In Favour of Not Applicable
  • Citation Number : TS-245-AAR-2018-NT
Authority for Advance Ruling

AAR: Transitional credit availability of Clean Energy Cess beyond ambit of ‘advance ruling’

  • In Favour of Not Applicable
  • Citation Number : TS-243-AAR(AP)-2018-NT
Authority for Advance Ruling

AAR: No 5% benefit on supplies to Space Centre; Concession only to specified goods

  • In Favour of Respondent
  • Citation Number : TS-240-AAR-2018-NT
Authority for Advance Ruling

AAR: Allows 5% GST on bulks drugs covered by specific entry, rather than general

  • In Favour of Not Applicable
  • Citation Number : TS-242-AAR-2018-NT
Authority for Advance Ruling

AAR: Storage & warehousing of 'agriculture produce' classifiable under SAC 9986, attracts 'NIL' GST

  • In Favour of Not Applicable
  • Citation Number : TS-241-AAR(AP)-2018-NT
Authority for Advance Ruling

AAR: Marine propellers, rudder set used in fishing vessels taxable at 5%, otherwise 18%

  • In Favour of Not Applicable
  • Citation Number : TS-238-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: 5% GST on ‘carry bags’ of polypropylene non-woven fabrics with price < Rs. 1000 / piece

  • In Favour of Not Applicable
  • Citation Number : TS-239-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: Joint replacement implant liable to GST at 5%, not 12%

  • In Favour of Not Applicable
  • Citation Number : TS-236-AAR(KER)-2018-NT
Authority for Advance Ruling

AAR: 'Testing & commissioning' of pipelines laid pre-July 2017 taxable, with no transitional ITC

  • In Favour of Not Applicable
  • Citation Number : TS-231-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Pulses, processed dry fruits & cereal not “agriculture produce”; GST on warehousing applicable accordingly

  • In Favour of Not Applicable
  • Citation Number : TS-439-AAR(GUJ)-2017-NT
Authority for Advance Ruling

AAR: Pumps for ‘sewage’ / ‘waste’ not meant for handling ‘water’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-228-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: AAR : Steering unit for agricultural harvesting machine classifiable as “Valve”, not vehicle part

  • In Favour of Not Applicable
  • Citation Number : TS-230-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: No GST exemption for musical instrument ‘Electrically operated Drum with Bell and Zalar’

  • In Favour of Not Applicable
  • Citation Number : TS-232-AAR-2018-NT
Authority for Advance Ruling

AAR: Rules on classification of Earthing Products & installation services under GST

  • In Favour of Not Applicable
  • Citation Number : TS-229-AAR-2018-NT
Authority for Advance Ruling

AAR: Testing & commissioning of pipelines laid pre-July 2017 taxable, with no transitional ITC

  • In Favour of Not Applicable
  • Citation Number : TS-231-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Outward supplies to foreign run merchant vessels liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-226-AAR-2018-NT
Authority for Advance Ruling

AAR: 'Solar-power plant' supplied under EPC contract not supply of 'solar-power generating system'

  • In Favour of Not Applicable
  • Citation Number : TS-225-AAR-2018-NT
Authority for Advance Ruling

AAR: Processes on air, water & electricity to manufacture industrial gases, constitutes job work

  • In Favour of Not Applicable
  • Citation Number : TS-223-AAR-2018-NT