Rulings ( 6520 results )

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Authority for Advance Ruling

AAR: Denies ITC on design/installation of solar power plant by steel manufacturer where electricity not consumed captively

Mar 27, 2025
  • In Favour of Respondent
  • Citation Number : TS-177-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Stipend to trainees by HR solutions provider taxable together with insurance premium amount

Mar 27, 2025
  • In Favour of Respondent
  • Citation Number : TS-178-AAR(TN)-2025-GST
High Court

HC: Disposes writ involving taxability of flavoured milk, charges for conversion into milk-powder

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-175-HC(AP)-2025-GST
High Court

HC: Following precedent in Vijaya Vishakha Milk Producers, rules 5% GST on flavoured milk

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-174-HC(AP)-2025-GST
High Court

HC: Permits rectification of GSTR-01

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-921-HC(BOM)-2024-GST
Supreme Court

SC: Decides to resolve larger issue of ITC denial to purchasers on account of clerical mistakes

Mar 26, 2025
  • In Favour of Respondent
  • Citation Number : TS-173-SC-2025-GST
Supreme Court

SC: Can't deny ITC for bonafide errors/software limitation; Right to correct clerical mistakes within 'Right to do business'

Mar 26, 2025
  • In Favour of Respondent
  • Citation Number : TS-172-SC-2025-GST
High Court

HC: Revokes registration cancellation on certain terms relating to payment, ITC utilization

Mar 25, 2025
  • In Favour of Petitioner
  • Citation Number : TS-171-HC(MAD)-2025-GST
High Court

HC: Collection of Cess post GST regime by Assam Agricultural Marketing Board ‘unconstitutional’

Mar 25, 2025
  • In Favour of Not Available
  • Citation Number : TS-170-HC(GAUH)-2025-GST
High Court

HC: Composite order for several financial years ‘legally improper’

Mar 25, 2025
  • In Favour of Petitioner
  • Citation Number : TS-168-HC(KER)-2025-GST
High Court

HC: Quashes proceedings against purchaser premised on subsequent registration cancellation of seller

Mar 25, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-169-HC(ALL)-2025-GST
High Court

HC: Quashes office memorandum, recovery proceedings of budgetary support benefits sanctioned to Lupin

Mar 25, 2025
  • In Favour of Petitioner
  • Citation Number : TS-167-HC(J&K)-2025-GST
Authority for Advance Ruling

AAR: Printing of pre/post examination items not ready-made-material but ‘composite supply’ & ‘exempt’

Mar 25, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-166-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Processing of raw fish a ‘job work’; Attracts 5% GST

Mar 25, 2025
  • In Favour of Applicant
  • Citation Number : TS-165-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Maintaining Micro-Compost Centres for processing wet waste exempt, classifiable as ‘Waste Treatment Disposal’

Mar 25, 2025
  • In Favour of Respondent
  • Citation Number : TS-164-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: ‘Fish finders’ not part of fishing vessel but an additional equipment

Mar 24, 2025
  • In Favour of Respondent
  • Citation Number : TS-163-AAR(MAH)-2025-GST
High Court

HC: Allows Toshiba's writ challenging interest, penalty in secondment issue considering amnesty scheme, clubbing

Mar 24, 2025
  • In Favour of Petitioner
  • Citation Number : TS-162-HC(KAR)-2025-GST
High Court

HC: Rejects ‘vague’ application for rectification of errors sans ‘any’ contention

Mar 21, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-161-HC(ALL)-2025-GST
High Court

HC: Reactivates registration with a condition regarding payment of dues within 48 hours

Mar 21, 2025
  • In Favour of Not Available
  • Citation Number : TS-158-HC(BOM)-2025-GST
High Court

HC: Considering charge-sheet filed, lengthy trial, grants bail to Applicant in Rs 96 Cr ITC fraud

Mar 21, 2025
  • In Favour of Applicant
  • Citation Number : TS-157-HC(GUJ)-2025-GST