Rulings ( 7230 results )

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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
High Court

HC: Directs assessee to approach Nodal officer for IT grievance redressal of transitional credit

  • In Favour of Petitioner
  • Citation Number : TS-184-HC(CHAT)-2018-NT
Authority for Advance Ruling

AAR: Freight, material price & service cost for tower installation, taxable as 'composite works-contract'

  • In Favour of Not Applicable
  • Citation Number : TS-182-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Hindi vocabulary learning books classifiable as 'exercise books'; Registration mandatory under RCM

  • In Favour of Not Applicable
  • Citation Number : TS-178-AAR(DEL)-2018-NT
Authority for Advance Ruling

AAR: Copy of advance ruling taxing Hotel accommodation services consumed outside SEZs, as 'intra-State' supplies

  • In Favour of Not Applicable
  • Citation Number : TS-174-AAR(KAR)-2018-NT
Authority for Advance Ruling

AAR: AAR : 12% GST on soya-bean based transformer coolant, as “inedible vegetable oil preparation”

  • In Favour of Not Applicable
  • Citation Number : TS-176-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘E-rickshaw’ different from “cycle powered rickshaw”; Tyres exigible to peak GST rate

  • In Favour of Not Applicable
  • Citation Number : TS-175-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Hotel accommodation & restaurant services consumed outside SEZs, taxable as 'intra-State' supplies

  • In Favour of Not Applicable
  • Citation Number : TS-252-AAR(KAR)-2018-NT
High Court

HC: Issues notice over challenge to composition of Central & State GST Appellate Tribunals

  • In Favour of Not Applicable
  • Citation Number : TS-967-HC(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Disposal of used 'cash carrying vans' constitutes "supply"; Members differ on ITC eligibility

  • In Favour of Not Applicable
  • Citation Number : TS-172-AAR-2018-NT
Authority for Advance Ruling

AAR: Maintenance of railway tracks constitutes 'works contract', liable to GST at 18%

  • In Favour of Respondent
  • Citation Number : TS-171-AAR-2018-NT
Authority for Advance Ruling

AAR: Dug-up roads restoration by Municipal Authorities not 'sovereign\' function; Reinstatement charges taxable

  • In Favour of Not Applicable
  • Citation Number : TS-170-AAR-2018-NT
Authority for Advance Ruling

AAR: AAR : Electricity generation using coal from related entity not ‘job-work’, taxable as ‘goods’

  • In Favour of Not Applicable
  • Citation Number : TS-166-AAR-2018-NT
Authority for Advance Ruling

AAR: ‘Caesarstone’ an engineered quartz surface classifiable as “Artificial Stone”, not “Quartz”

  • In Favour of Respondent
  • Citation Number : TS-168-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Trophies of only base metals covered under HSN 8306, not of any other material

  • In Favour of Not Applicable
  • Citation Number : TS-169-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: ‘Fludeoxyglucose’ classifiable as “radioactive isotope compound”, not “diagnostic reagents” for patient administration

  • In Favour of Not Applicable
  • Citation Number : TS-167-AAR-2018-NT
Authority for Advance Ruling

AAR: Solar plant supply under separate equipment & service agreements, constitutes single 'works contract'

  • In Favour of Not Applicable
  • Citation Number : TS-165-AAR-2018-NT
High Court

HC: Larger Bench to decide State's power to prescribe e-Way Bill for inter-state movement

  • In Favour of Not Applicable
  • Citation Number : TS-163-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Declaring name on packages sold from exclusive stores, constitutes 'supply under brand-name'

  • In Favour of Not Applicable
  • Citation Number : TS-162-AAR-2018-NT