Rulings ( 4777 results )

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Authority for Advance Ruling

AAR: Stadiometer and Infantometer classifiable as diagnostic medical equipment, taxable at 12%

Dec 28, 2023
  • In Favour of Applicant
  • Citation Number : TS-679-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: Flourine-18 drugs, used for cancer diagnosis, taxable at 18%

Dec 28, 2023
  • In Favour of Respondent
  • Citation Number : TS-680-AAR(UP)-2023-GST
High Court

HC: SEZ unit not entitled to exemption from Compensation Cess: Dismisses writ

Dec 27, 2023
  • In Favour of Respondent
  • Citation Number : TS-677-HC(AP)-2023-GST
High Court

HC: Cannot be oblivious to ‘innumerable’ difficulties due to GST rollout, allows refund

Dec 27, 2023
  • In Favour of Petitioner
  • Citation Number : TS-676-HC(DEL)-2023-GST
High Court

HC: ‘Coaching’ by educational institution exempt from GST? HC orders re-consideration citing 'obvious error'

Dec 26, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-675-HC(KAR)-2023-GST
High Court

HC: Stays recovery of balance tax owing to non-constitution of Appellate Tribunal

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-673-HC(PAT)-2023-GST
High Court

HC: Quashes GST registration cancellation order being devoid of reasons

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-672-HC(DEL)-2023-GST
High Court

HC: Restores GST registration cancelled in peak COVID-19; Quashes post-decisional personal hearing

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-671-HC(TEL)-2023-GST
High Court

HC: Grants liberty to approach Appellate Authority in GSTR-3B/2A mismatch

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-669-HC(MAD)-2023-GST
High Court

HC: Condones 2 year delay in challenging registration cancellation order

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-674-HC(DEL)-2023-GST
High Court

HC: Non-notification of Form by Revenue, clear ground for considering belated GST returns; Remands matter

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-670-HC(MAD)-2023-GST
High Court

HC: Sets aside final audit report issued without considering assessee’s reply

Dec 22, 2023
  • In Favour of Petitioner
  • Citation Number : TS-746-HC(ORI)-2022-GST
High Court

HC: Sets aside Single-Judge order upholding penalty u/s 129; Cites absence of adherence to 'natural-justice' principle

Dec 21, 2023
  • In Favour of Appellant
  • Citation Number : TS-668-HC(CAL)-2023-GST
Authority for Advance Ruling

AAR: Supplier to charge GST on delayed-payment interest on consideration, at time of receipt

Dec 20, 2023
  • In Favour of Applicant
  • Citation Number : TS-667-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: Residential dwelling leased out for commercial purpose, taxable at 18%

Dec 20, 2023
  • In Favour of Applicant
  • Citation Number : TS-664-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: 18% GST applicable on construction, installation, commissioning of terminals for transmitting electricity

Dec 20, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-665-AAR(CHAT)-2023-GST
Authority for Advance Ruling

AAR: Employer liable to pay GST on subsidized amount towards canteen-facility; ‘Perquisites’ Circular inapplicable

Dec 20, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-666-AAR(TN)-2023-GST
High Court

HC: Absent specific exclusion under GST, statutory appeal-filing period may be extended applying 'Limitation-Act'

Dec 20, 2023
  • In Favour of Petitioner
  • Citation Number : TS-663-HC(CAL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Supply of food to employees at subsidized rates, a restaurant service, ineligible to ITC

Dec 19, 2023
  • In Favour of Respondent
  • Citation Number : TS-661-AAAR(HP)-2023-GST
High Court

HC: Mere non-compliance with delivery challan condition does not attract penalty absent tax evasion/intent

Dec 19, 2023
  • In Favour of Petitioner
  • Citation Number : TS-662-HC(UTT)-2023-GST