Rulings ( 7228 results )

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Authority for Advance Ruling

AAR: Jaipur Development Authority a Govt. authority, river rejuvenation services taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-227-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : ‘Geared Motor’ liable to 18% GST as “Electric Motors”, not 28% as “Gear Boxes”

  • In Favour of Not Applicable
  • Citation Number : TS-438-AAR-2017-NT
Authority for Advance Ruling

AAR: Ice-Cream Making Machines liable to 28% GST, not 18% as ‘food manufacturing machine’

  • In Favour of Not Applicable
  • Citation Number : TS-221-AAR-2017-NT
Authority for Advance Ruling

AAR: High Seas Sales taxability involves place of supply determination, outside AARs jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-437-AAR-2017-NT
Authority for Advance Ruling

AAR: Renting of storage premises distinct from warehousing services; GST payable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-224-AAR(GUJ)-2018-NT
High Court

HC: Directs Govt. to consider request for manual carry forward of transitional credit

  • In Favour of Petitioner
  • Citation Number : TS-219-HC(P&H)-2018-NT
NAA

NAA: Exonerates lift-manufacturer from profiteering charges; Excise duty non-deductible where material supplied pre-GST

  • In Favour of Respondent
  • Citation Number : TS-218-NAA-2018-NT
High Court

HC: Directs assessee to avail IT grievance redressal mechanism for TRAN-1 revision

  • In Favour of Petitioner
  • Citation Number : TS-217-HC-2018(MP)-NT
Authority for Advance Ruling

AAR: Printing photographs for customers constitutes 'supply of services', taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-209-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: AAR : Accepts cost price for inter-state branch transfer valuation; Recipient entitled to full ITC

  • In Favour of Not Applicable
  • Citation Number : TS-208-AAR-2018-NT
Authority for Advance Ruling

AAR: Transportation services naturally bundled with supply of goods, taxable as 'composite supply'

  • In Favour of Not Applicable
  • Citation Number : TS-206-AAR-2018-NT
Authority for Advance Ruling

AAR: Turnkey EPC contract for solar plant construction not 'composite supply', absent natural bundling

  • In Favour of Not Applicable
  • Citation Number : TS-205-AAR-2018-NT
Authority for Advance Ruling

AAR: Transfer of going concern constitutes ‘supply of service’, liable at Nil rate

  • In Favour of Not Applicable
  • Citation Number : TS-204-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Diagnosis, counseling, disease prevention using sophisticated tests by clinical establishment constitutes ‘healthcare services’

  • In Favour of Not Applicable
  • Citation Number : TS-199-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: Rent payable by hospital towards leased premises, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-200-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: AAR : Construction & erection of power infrastructure under separate agreements, constitutes ‘indivisible works contract’

  • In Favour of Not Applicable
  • Citation Number : TS-198-AAR-2018-NT
High Court

HC: Quashes seizure where vehicle no. hand-written on e-way bill owing to Portal glitch

  • In Favour of Petitioner
  • Citation Number : TS-197-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering'

  • In Favour of Not Applicable
  • Citation Number : TS-220-AAR(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Liquidated damages from contractor towards delay in deliverables, liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-187-AAR-2018-NT
Authority for Advance Ruling

AAR: Animal carcass in LDPE / HDPE bags constitutes supply in “unit container”

  • In Favour of Not Applicable
  • Citation Number : TS-188-AAR(MAH)-2018-NT