Rulings ( 4730 results )
Authority for Advance Ruling
AAR: ‘ZLD treated water’ for industrial waste disposal falls out of exemption periphery
Jun 06, 2024- In Favour of Not Applicable
- Citation Number : TS-342-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: ‘VYAVSHAY’ mobility services an E-commerce operator; GST payable on usage of app
Jun 06, 2024- In Favour of Not Applicable
- Citation Number : TS-341-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Margin Scheme benefit not extendable to dealer of used Iron/Plastic Scrap/PET bottles
Jun 06, 2024- In Favour of Respondent
- Citation Number : TS-340-AAR(RAJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Instant Mix-Flours used in making food-preparations such as khaman, dalwada taxable at 18%
Jun 06, 2024- In Favour of Respondent
- Citation Number : TS-339-AAAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Denies exemption for consultancy services to State Govt. citing no direct Municipal/Panchayat function link
Jun 05, 2024- In Favour of Respondent
- Citation Number : TS-338-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Export of shrimps in individual printed/plain pouches upto 25 Kgs being 'Pre-packaged and Labelled', liable to GST
Jun 05, 2024- In Favour of Respondent
- Citation Number : TS-337-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Document issued by Truck-Owners for transporting, loading/unloading goods, qualifies as ‘consignment note’
Jun 05, 2024- In Favour of Respondent
- Citation Number : TS-336-AAR(KAR)-2024-GST
Appellate Authority for Advance Ruling
AAAR: ITC unavailable on supply of Air Conditioning & Cooling and Ventilation System, upholds AAR
Jun 05, 2024- In Favour of Respondent
- Citation Number : TS-335-AAAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: GST payable by electricity distributor Co. on ‘supervision charges’ for line installation
Jun 05, 2024- In Favour of Applicant
- Citation Number : TS-334-AAR(UP)-2024-GST
Authority for Advance Ruling
AAR: GST not payable by exporter on freight for export of goods on CIF basis
Jun 05, 2024- In Favour of Not Available
- Citation Number : TS-333-AAR(TN)-2024-GST
High Court
HC: Modifies retrospective GST registration cancellation
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-332-HC(DEL)-2024-GST
High Court
HC: Grants ‘one’ opportunity for responding to show cause notice
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-331-HC(DEL)-2024-GST
High Court
HC: Stays final adjudication order by officer ‘who never heard’ assessee
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-330-HC(RAJ)-2024-GST
High Court
HC: Penalty prior to submission of explanation makes the opportunity ‘meaningless’
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-329-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: ‘Bee Prime Feed’ classifiable as artificial honey attracting 18% GST
Jun 04, 2024- In Favour of Not Applicable
- Citation Number : TS-328-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Supply of 'EDF Thrusters with Battery Pack for Jet Suit' classifiable as 'Fans' under CTH 84145990, taxable at 18%
Jun 04, 2024- In Favour of Respondent
- Citation Number : TS-327-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Sale of residential units without completion certificate, a ‘sale of service' subject to GST
Jun 04, 2024- In Favour of Respondent
- Citation Number : TS-326-AAR(UTT)-2024-GST
Authority for Advance Ruling
AAR: Sale of goods warehoused in 3P FTWZ on ‘as is where is’ exempt
Jun 04, 2024- In Favour of Not Available
- Citation Number : TS-325-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: 12% GST on Supply of Cotton ‘Sleeping Bags’
Jun 04, 2024- In Favour of Applicant
- Citation Number : TS-324-AAR(UP)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on supply of ‘infant milk formula’ under trade name Momylac
Jun 04, 2024- In Favour of Applicant
- Citation Number : TS-323-AAR(RAJ)-2024-GST