Rulings ( 6033 results )

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HC: Grants ITC refund for compensation cess paid on coal, holding it distinct from CGST/IGST laws

Sep 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-758-HC(BOM)-2025-GST
High Court

HC: Taxability of Parliament construction in Mauritius by Foreign-Branch-Office , HC directs filing of reply; Dismisses writ

Sep 01, 2025
  • In Favour of Respondent
  • Citation Number : TS-757-HC(MAD)-2025-GST
Supreme Court

SC: Dismisses Revenue’s SLP against Delhi HC’s order on adjudicating ITC admissibility whilst deciding refund-claim

Sep 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-756-SC-2025-GST
High Court

HC: Whether Revenue can decide ITC admissibility while adjudicating refund claim; Issues notice

Sep 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-755-HC(DEL)-2025-GST
Authority for Advance Ruling

AAR: Raincoats made of PVC sheet, not man-made fibres, attract 18% GST

Aug 30, 2025
  • In Favour of Not Available
  • Citation Number : TS-754-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: Hotel’s accommodation-services to RBI at contracted rate of below Rs. 7500/day, taxable at 12%

Aug 30, 2025
  • In Favour of Applicant
  • Citation Number : TS-753-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: Freedeem app offering discount-coupons liable to registration, collect TCS as E-commerce operator

Aug 30, 2025
  • In Favour of Not Available
  • Citation Number : TS-752-AAR(GUJ)-2025-GST
Authority for Advance Ruling

AAR: Hotel-accommodation with meals, restaurant-services to walk-in guests, over Rs. 7500 triggers 18% GST

Aug 30, 2025
  • In Favour of Not Available
  • Citation Number : TS-751-AAR(WB)-2025-GST
Supreme Court

SC: Dismisses Revenue’s SLP over recovery from liquidated-company’ Director of legacy excise dues

Aug 29, 2025
  • In Favour of Respondent
  • Citation Number : TS-750-SC-2025-GST
Authority for Advance Ruling

AAR: No GST under reverse-charge basis on trading and purchase of construction materials from unregistered persons

Aug 29, 2025
  • In Favour of Applicant
  • Citation Number : TS-749-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Job work for cutting metallic film rolls attracts 12% GST

Aug 29, 2025
  • In Favour of Applicant
  • Citation Number : TS-748-AAR(GUJ)-2025-GST
Authority for Advance Ruling

AAR: Antisera-based diagnostic kits attract 5% levy; Follows Span Diagnostics judgment

Aug 29, 2025
  • In Favour of Applicant
  • Citation Number : TS-747-AAR(GUJ)-2025-GST
Authority for Advance Ruling

AAR: Non-edible grade Castor Oil, obtained from spent earth, Hexane solvent, taxable @5%

Aug 29, 2025
  • In Favour of Applicant
  • Citation Number : TS-745-AAR(GUJ)-2025-GST
High Court

HC: Notices sent to GST-Practitioner 'sufficient communication '; Dismisses writ with costs

Aug 29, 2025
  • In Favour of Petitioner
  • Citation Number : TS-746-HC(DEL)-2025-GST
High Court

HC: Delay in DRC-07 upload, not determinative of limitation; Service through email valid

Aug 28, 2025
  • In Favour of Respondent
  • Citation Number : TS-744-HC(DEL)-2025-GST
High Court

HC: DRC-07 on email to 650 noticees or to Chartered Accountants sufficient service

Aug 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-725-HC(DEL)-2025-GST
High Court

HC: Quashes refund rejection of zero-rated supplies over LUT timing noting Rule 89 compliance

Aug 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-727-HC(DEL)-2025-GST
High Court

HC: Quashes order blocking ITC with a rider to maintain 10% balance in ECrL

Aug 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-737-HC(KAR)-2025-GST
High Court

HC: Upholds Section 74 notice over intermediary-services; Rules on roles of Investigating-Adjudicating Authority

Aug 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-740-HC(MP)-2025-GST
High Court

HC: Cannot invoke penal provisions u/s 129 sans verification of supplier’s statements

Aug 28, 2025
  • In Favour of Respondent
  • Citation Number : TS-742-HC(CAL)-2025-GST