Rulings ( 4867 results )
Authority for Advance Ruling
AAR: Provision of ‘Car parking space’ to prospective flat buyers not composite to construction services, taxable at 18%
Jan 13, 2023- In Favour of Respondent
- Citation Number : TS-707-AAR(WB)-2022-GST
High Court
HC: Sets-aside AAR-order denying ITC without impleading supplier as party to ruling; Remands matter
Jan 13, 2023- In Favour of Petitioner
- Citation Number : TS-03-HC(CAL)-2023-GST
High Court
HC: Dismisses Revenue's review-petition against order quashing instruction prohibiting ISDs from transitioning unutilized credit
Jan 12, 2023- In Favour of Petitioner
- Citation Number : TS-706-HC(DEL)-2022-GST
High Court
HC: GSTIN-mismatch a bonafide-error; Allows benefit of Circular dealing with ITC-difference in returns
Jan 12, 2023- In Favour of Petitioner
- Citation Number : TS-02-HC(KAR)-2023-GST
High Court
HC: Acknowledging assessee’s keenness to continue business, revokes registration cancellation, permits GSTR-1 filing
Jan 11, 2023- In Favour of Petitioner
- Citation Number : TS-705-HC(GUJ)-2022-GST
High Court
HC: Citing natural-justice principle violation, quashes non-speaking order cancelling GST Registration; Imposes cost
Jan 11, 2023- In Favour of Petitioner
- Citation Number : TS-704-HC(GUJ)-2022-GST
High Court
HC: Godrej’s FMCG arm in J&K not ‘eligible’ for claiming Budgetary Support scheme benefit
Jan 10, 2023- In Favour of Respondent
- Citation Number : TS-703-HC(J&K)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Inter & Intra State services rendered to 'educational institution's for pre/post examination activities exempt, dismisses Revenue's appeal
Jan 10, 2023- In Favour of Petitioner
- Citation Number : TS-702-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Procuring, distribution of Drugs, medicines and other surgical equipment on Govt.’s behalf constitutes ‘supply’, exempt from GST
Jan 10, 2023- In Favour of Petitioner
- Citation Number : TS-701-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Administration of COVID-19 vaccine not 'Healthcare service', taxable at 5%; Upholds AAR
Jan 09, 2023- In Favour of Respondent
- Citation Number : TS-700-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: 18% GST on cultivating, planting, nurturing mangrove seeds/seedlings; Affirms AAR
Jan 09, 2023- In Favour of Appellant
- Citation Number : TS-699-AAAR(WB)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No exemption on building leased to commercial-entity intended for running student’s hostel; ‘Supply’ transaction ends with recipient
Jan 09, 2023- In Favour of Respondent
- Citation Number : TS-698-AAAR(AP)-2022-GST
High Court
HC: Directs fresh consideration of refund-claim considering CBIC-clarification on Renewable Energy Projects; Restrains coercive-steps
Jan 09, 2023- In Favour of Petitioner
- Citation Number : TS-697-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: ‘Project Implementing Agency’ making supplies to State Govt. Department, liable to issue tax invoice
Jan 06, 2023- In Favour of Respondent
- Citation Number : TS-693-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Door-step medical monitoring and logistics services to Sr. Citizens by Start-up not ‘health care services’
Jan 06, 2023- In Favour of Respondent
- Citation Number : TS-692-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Construction of new railway siding under a contract with a PSU of Railway Ministry qualifies as works contract
Jan 06, 2023- In Favour of Respondent
- Citation Number : TS-694-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: ‘Treated Water’ obtained from Common Effluent Treatment Plant being de-mineralized water, not exempt
Jan 06, 2023- In Favour of Respondent
- Citation Number : TS-695-AAR(GUJ)-2022-GST
High Court
HC: Application for advance ruling inadmissible after commencement of GST investigation; Quashes AAAR order
Jan 06, 2023- In Favour of Petitioner
- Citation Number : TS-691-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: Railway tracks conversion having permanent characteristic a ‘composite supply’ with 18% GST
Jan 06, 2023- In Favour of Applicant
- Citation Number : TS-690-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Ruling only on ‘proper documents’ not simple facts, assumptions; Rejects Real-estate developer's application
Jan 05, 2023- In Favour of Applicant
- Citation Number : TS-689-AAR(GUJ)-2022-GST