Rulings ( 4777 results )

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Authority for Advance Ruling

AAR: Exempts services provided under ‘Market led Fee-based Services Scheme’ of NSDC

Jul 18, 2023
  • In Favour of Applicant
  • Citation Number : TS-321-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Mutual debts settlement through book-adjustment a valid payment mode; ITC admissible

Jul 18, 2023
  • In Favour of Applicant
  • Citation Number : TS-318-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Body building of Motor Vehicle on customer’s chassis service, taxable at 18%

Jul 18, 2023
  • In Favour of Respondent
  • Citation Number : TS-319-AAR(KER)-2023-GST
High Court

HC: Allows restoration of GST registration owing to pending consideration for extension

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-316-HC(MAD)-2023-GST
High Court

HC: Sets aside Single Bench direction to pay additional 20% of interest-liability for appeal

Jul 17, 2023
  • In Favour of Respondent
  • Citation Number : TS-315-HC(CAL)-2023-GST
High Court

HC: Condones delay in filing appeal absent Appellate Tribunal, imposes pre-deposit condition

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-314-HC(AP)-2023-GST
High Court

HC: Considering nature of offence necessitating ‘custodial interrogation’ to unearth fraud, denies pre-arrest bail

Jul 17, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-317-HC(BOM)-2023-GST
Authority for Advance Ruling

AAR: Services by Public University to affiliated colleges a supply, exempted as ‘Governmental Authority’

Jul 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-308-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Construction of jetty at FortKochi for Coast Guard constitutes as ‘Works Contract’, not exempt, eligible to concessional rate

Jul 17, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-307-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on service supplied to educational institution; Renders 'no ruling ' on Joint Venture activities

Jul 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-313-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: ITC available on inward supply of inputs, services and capital goods used for supply of ‘Deposit Works' service

Jul 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-310-AAR(KER)-2023-GST
High Court

HC: Raps Revenue for withholding refund on ‘technical grounds’ despite sanction by Appellate Authority

Jul 14, 2023
  • In Favour of Applicant
  • Citation Number : TS-312-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Canteen services not forming part of employment contract amounts to supply, liable to GST; Upholds AAR

Jul 14, 2023
  • In Favour of Respondent
  • Citation Number : TS-309-AAAR(TN)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Integrated Factory Building not 'plant & machinery', however, structural support w.r.t. overhead crane covered; Allows proportionate ITC

Jul 14, 2023
  • In Favour of Appellant
  • Citation Number : TS-311-AAAR(TN)-2023-GST
High Court

HC: Railways cannot deny GST-reimbursement claimed under 'Price-Variation-Clause' merely because output-tax paid from ECrL

Jul 14, 2023
  • In Favour of Not Available
  • Citation Number : TS-306-HC(GAUH)-2023-GST
High Court

HC: Takes cognizance of coercive recovery against assessee prior to provisional attachment: Disposes writ

Jul 12, 2023
  • In Favour of Not Available
  • Citation Number : TS-305-HC(BOM)-2023-GST
High Court

HC: No jurisdiction with State-authorities to retain tax on export transaction: Directs transfer to Centre

Jul 11, 2023
  • In Favour of Petitioner
  • Citation Number : TS-304-HC(BOM)-2023-GST
High Court

HC: Denies anticipatory bail to assessee accused of claiming huge GST refunds through bogus firms

Jul 11, 2023
  • In Favour of Not Available
  • Citation Number : TS-303-HC(MP)-2023-GST
Authority for Advance Ruling

AAR: Provision of Erection, Installation and Maintenance of sewerage treatment plant qualifies as composite supply of works contract

Jul 11, 2023
  • In Favour of Respondent
  • Citation Number : TS-301-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Composite-supply of food-grain milling-services for distribution under PDS exempt where value of goods does not exceed 25%

Jul 11, 2023
  • In Favour of Petitioner
  • Citation Number : TS-302-AAR(WB)-2023-GST