Rulings ( 4777 results )
High Court
HC: Common location of assessee & parent company insufficient to demonstrate fraud in obtaining registration
Oct 05, 2023- In Favour of Appellant
- Citation Number : TS-496-HC(AP)-2023-GST
Authority for Advance Ruling
AAR: Transfer of goods within FTWZ not 'bonded warehouse transaction' under Schedule III
Oct 05, 2023- In Favour of Respondent
- Citation Number : TS-494-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Composite supply of construction services rendered to Tirunelveli Smart City
Oct 05, 2023- In Favour of Respondent
- Citation Number : TS-493-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Supply of “raw water” by SIDC to industrial area, not taxable
Oct 05, 2023- In Favour of Applicant
- Citation Number : TS-495-AAR(TN)-2023-GST
High Court
HC: Affirms order disallowing transition of ineligible ITC from VAT regime, wilful misstatement allegation
Oct 05, 2023- In Favour of Applicant
- Citation Number : TS-492-HC(TRI)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Upholds ITC denial on CSR activities; Embarks on legislative intent to block credit
Oct 04, 2023- In Favour of Respondent
- Citation Number : TS-491-AAAR(GUJ)-2023-GST
High Court
HC: Transporter 'being aggrieved' can file appeal despite payment for goods release made by owner
Oct 04, 2023- In Favour of Petitioner
- Citation Number : TS-490-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: Sale of used Wind Turbine Generator with accessories, a composite supply, taxable at 12%
Oct 03, 2023- In Favour of Respondent
- Citation Number : TS-489-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Allows ITC on purchase/repair of Earth moving machinery deployed for transportation within factory
Sep 29, 2023- In Favour of Applicant
- Citation Number : TS-488-AAR(TN)-2023-GST
High Court
HC: Dismisses writ challenging AOs without availing appellate remedy; Notice served online a ‘proper’ mode
Sep 29, 2023- In Favour of Respondent
- Citation Number : TS-487-HC(PAT)-2023-GST
High Court
HC: Allows refund considering application as within time-limit excluding COVID pandemic period
Sep 28, 2023- In Favour of Petitioner
- Citation Number : TS-484-HC(DEL)-2023-GST
High Court
HC: Quashes SCN and order cancelling registration ‘solely’ for natural justice principle violation
Sep 28, 2023- In Favour of Not Available
- Citation Number : TS-485-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Software sub-licensing to end-users taxable as 'goods' supply; Market Support fee an 'additional consideration'
Sep 28, 2023- In Favour of Respondent
- Citation Number : TS-486-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Charitable trust’s activities relating to COVID-19 awareness, prevention exempt
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-481-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated by processing effluent water by textile units eligible for exemption
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-482-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated from effluent water categorized as water, eligible for exemption
Sep 28, 2023- In Favour of Applicant
- Citation Number : TS-483-AAR(TN)-2023-GST
High Court
HC: Quashes CCI order; Non-provision of DGAP's investigation report violates 'natural justice' principles
Sep 27, 2023- In Favour of Applicant
- Citation Number : TS-480-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: ITC required to be reversed on inputs/finished goods lost in fire accident, steel scrap sold in open market
Sep 27, 2023- In Favour of Respondent
- Citation Number : TS-477-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Effluent treated water by a Zero Liquid Discharge plant exempt from GST
Sep 27, 2023- In Favour of Applicant
- Citation Number : TS-479-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: 2-3 wheeler low speed electric vehicle taxable at 5%
Sep 27, 2023- In Favour of Not Applicable
- Citation Number : TS-478-AAR(TEL)-2023-GST