Rulings ( 6415 results )
Authority for Advance Ruling
AAR: Mining lease services subject to Govt. royalty, attracts 18% GST under RCM
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-1068-AAR(MAH)-2025-GST
Supreme Court
SC: Upholds HC order declining to entertain writ in fake ITC matter requiring factual probe
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-68-SC-2026-GST
High Court
HC: Declines writ in fake-ITC cases; Relegates assessees to appeal, extends limitation window
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-1067-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Classifies Flipkart’s proposed e-commerce delivery model as GTA services; Services to unregistered customers exempt
Feb 10, 2026- In Favour of Applicant
- Citation Number : TS-61-AAR(TN)-2026-GST
High Court
HC: Summons for inquiry not detention; No 7-day prior notice required u/s 70
Feb 10, 2026- In Favour of Respondent
- Citation Number : TS-60-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Composite residential construction taxable with one-third land deduction; Distinct tax rate for ‘affordable’ apartments
Feb 10, 2026- In Favour of Applicant
- Citation Number : TS-59-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: ‘Masala/Meetha Paan’ supplied with betel leaf not composite supply, attracts 18% GST
Feb 10, 2026- In Favour of Respondent
- Citation Number : TS-1066-AAR(MAH)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Medical services under State Government Scheme exempt as ‘pure services’; Quashes AAR ruling
Feb 09, 2026- In Favour of Appellant
- Citation Number : TS-58-AAAR(OD)-2026-GST
Appellate Authority for Advance Ruling
AAAR: GAIL’s cross-country underground gas pipelines not plant & machinery; ITC inadmissible
Feb 09, 2026- In Favour of Respondent
- Citation Number : TS-57-AAAR(OD)-2026-GST
GST Appellate Tribunal
GSTAT: No cogent basis for Wai Wai maker to hike price post-GST reduction; Upholds profiteering
Feb 09, 2026- In Favour of Respondent
- Citation Number : TS-56-GSTAT(DEL)-2026-GST
Authority for Advance Ruling
AAR: Separately invoiced petrol/diesel charges in fleet operation outside GST, not a composite supply
Feb 09, 2026- In Favour of Respondent
- Citation Number : TS-1065-AAR(CHAT)-2025-GST
High Court
HC: ‘Commissioner in the board’ part of CBIC; Upholds circular’s validity on ‘proper officer’ assignment
Feb 09, 2026- In Favour of Petitioner
- Citation Number : TS-55-HC(DEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Head-Office driven AMC services via deputed field engineers don’t create ‘fixed-establishment’; Registration not mandatory
Feb 06, 2026- In Favour of Appellant
- Citation Number : TS-54-AAAR(OD)-2026-GST
High Court
HC: Foisting GST interest burden on lessee by lessor illegal absent timely invoice; Directs refund
Feb 06, 2026- In Favour of Appellant
- Citation Number : TS-53-HC(BOM)-2026-GST
High Court
HC: Writ Court cannot condone appeal delay beyond 120 days despite ‘sufficient cause’
Feb 06, 2026- In Favour of Respondent
- Citation Number : TS-52-HC(GUJ)-2026-GST
High Court
HC: Rules on composite notice issued u/s 74; Limitation period wholly mandatory
Feb 06, 2026- In Favour of Petitioner
- Citation Number : TS-51-HC(ALL)-2026-GST
High Court
HC: Quashing inquiry-stage summons akin to seeking anticipatory bail; Not equatable with initiation of proceedings
Feb 05, 2026- In Favour of Respondent
- Citation Number : TS-50-HC(DEL)-2026-GST
High Court
HC: Mechanical intermediary classification to deny un-utilised ITC ‘cryptic’; Absence of third-party findings vitiates orders
Feb 04, 2026- In Favour of Petitioner
- Citation Number : TS-49-HC(TEL)-2026-GST
Supreme Court
SC: Refuses interference in refund of unutilised Compensation Cess to SAIL; Interest issue left open
Feb 04, 2026- In Favour of Petitioner
- Citation Number : TS-48-SC-2026-GST
High Court
HC: Refund rejection order non-est; Directs refund of unutilised Compensation Cess with statutory interest
Feb 04, 2026- In Favour of Petitioner
- Citation Number : TS-763-HC(JHAR)-2023-GST