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Classification ( 428 results )

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Rulings
AAR: E-commerce operator MYn not liable to collect/discharge GST u/s 9(5) for independent supply of cab-service

Nov 07, 2022
Rulings
AAAR: Cannot entertain Professor’s appeal beyond condonable period; SC-order on ‘Extension of Limitation’ inapplicable

Sep 14, 2022
Rulings
AAR: Milling of wheat with fortification valued under 25% constitutes ‘composite supply’, exempt

Sep 12, 2022
Rulings
AAR: Cultivating, planting & nurturing fruit trees exempt; Plantation of mangrove seeds, seedlings in coastal areas taxable at 18%

Sep 08, 2022
Rulings
AAAR: Vadilal’s ‘Power-Sip’ not being natural form of milk classifiable as ‘Beverage’; Affirms AAR

Sep 07, 2022
Rulings
AAR: ‘Go Karts’, designed for ‘amusement’, not motor vehicle, taxable under CTH 9508 at 18% GST

Aug 22, 2022
Experts' Corner
Sale of Developed Plot - Recent GST Circular has Foxed Developers

Aug 17, 2022
Rulings
SC: No “public duty” on State to indicate HSN code in public tender; Quashes HC’s Mandamus

Aug 16, 2022
News
CBIC clarifies on applicable GST rates on EVs, Stones, Mangoes, Treated water, etc.

Aug 04, 2022
Rulings
HC: Quashes registration-cancellation basis limitation, SC’s suo motu extension-order applicable

Aug 03, 2022
Rulings
AAR: Cannot seek advance ruling in relation to manufacture of ‘Fly Ash Bricks’ absent infrastructure to commence manufacture

Jul 28, 2022
Rulings
AAR: Complete gamut of activities required for patient’s well-being from admission till discharge a ‘composite supply’ of health-care service’

Jul 28, 2022
Rulings
HC: Revives registration noticing fault lines in registration-cancellation procedure

May 20, 2022
Rulings
AAR: Bouquet of services to delegates for an exhibition to showcase products constitutes ‘Composite Supply’

May 19, 2022
Rulings
AAAR: Quashes AAR’s ‘No ruling’ on classification; Directs decision on merits, documents

May 13, 2022
Rulings
AAR: Only ‘Promoter’ eligible to concessional rate on affordable housing construction under PMAY-scheme; Denies benefit to sub-contractor

May 09, 2022
Rulings
AAR: Replacing old railway sleepers with new not composite supply of original work; Denies concessional GST-rate

May 04, 2022
Rulings
AAR: Canteen services provided to employees not supply; Amount collected by Cadilla not liable to GST

Apr 29, 2022
Rulings
AAAR: Cannot render ruling on determination of place of supply, given lack of jurisdiction

Apr 28, 2022
Rulings
AAR: Concessional rate applicable only till Dec 21’ for composite works-contract to main-contractor engaged in tunnel construction

Apr 19, 2022

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  - All
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