Rulings ( 4867 results )
Authority for Advance Ruling
AAR: Mangrove Plantation carried out by a registered charitable organization exempt from GST
Jan 05, 2023- In Favour of Applicant
- Citation Number : TS-688-AAR(GUJ)-2022-GST
High Court
HC: GST-registration cancellation deprives Assessee’s right to life; Appeal dismissal basis one day delay 'hypertechnical'
Jan 05, 2023- In Favour of Petitioner
- Citation Number : TS-687-HC(HP)-2022-GST
High Court
HC: Rejects Vedanta's supplementary GST refund-claim; Refuses to treat 3 units as 1, holds Rule 89(4) ‘intra-vires’
Jan 05, 2023- In Favour of Respondent
- Citation Number : TS-01-HC(ORI)-2023-GST
High Court
HC: 18% GST demand on bid amount not illegal/irregular; Dismisses writ
Jan 05, 2023- In Favour of Respondent
- Citation Number : TS-686-HC(HP)-2022-GST
Authority for Advance Ruling
AAR: Distinguishes between in-house prepared food vs readily available/sold OTC for ‘restaurant service’ classification
Jan 03, 2023- In Favour of Applicant
- Citation Number : TS-685-AAR(GUJ)-2022-GST
High Court
HC: Directs real-estate developer to deposit profiteering amount in installments; Stays interest, further investigation
Jan 03, 2023- In Favour of Petitioner
- Citation Number : TS-679-HC(DEL)-2022-GST
High Court
HC: ‘Cryptic order’ cancelling GST registration against natural justice principle, directs restoration
Jan 03, 2023- In Favour of Petitioner
- Citation Number : TS-678-HC(GUJ)-2022-GST
High Court
HC: Quashes non-speaking order passed without examining specific facts and circumstances w.r.t. genuineness of transaction
Jan 03, 2023- In Favour of Petitioner
- Citation Number : TS-680-HC(CAL)-2022-GST
High Court
HC: Disposes writ; Allows fresh claim for additional tax-liability refund on account of advent of GST
Jan 03, 2023- In Favour of Petitioner
- Citation Number : TS-684-HC(CHAT)-2022-GST
High Court
HC: Refund or carrying forward ITC to GST are dealer’s option; Revenue cannot compel
Jan 03, 2023- In Favour of Petitioner
- Citation Number : TS-681-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Tata Motors eligible for ITC on canteen charges recovered from ‘direct’ employees only
Dec 29, 2022- In Favour of Appellant
- Citation Number : TS-677-AAAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Composite Supply of works contract services to Uttar Pradesh Jal Nigam not being a local authority, taxable at 18%
Dec 29, 2022- In Favour of Respondent
- Citation Number : TS-675-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Eco-friendly expandable paper wrap is classifiable under HSN 48239013, taxable at 18%
Dec 29, 2022- In Favour of Respondent
- Citation Number : TS-673-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Denies concessional GST for construction services to Indian Railways, appropriate rate 18%
Dec 29, 2022- In Favour of Petitioner
- Citation Number : TS-676-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on work contract services supplied to U.P. Jal Nigam established as ‘govt authority’
Dec 29, 2022- In Favour of Respondent
- Citation Number : TS-674-AAR(UP)-2022-GST
High Court
HC: Writ court interference minimal in Advance rulings; Appellate enquiry impermissible, dismisses petition
Dec 28, 2022- In Favour of Respondent
- Citation Number : TS-672-HC(BOM)-2022-GST
High Court
HC: Quashes registration-cancellation owing to faulty manner of SCN issuance
Dec 28, 2022- In Favour of Petitioner
- Citation Number : TS-671-HC(KER)-2022-GST
High Court
HC: Disposes Merchant Exporter's writ considering no GST payable on exports owing to timeline extension
Dec 22, 2022- In Favour of Petitioner
- Citation Number : TS-670-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Procurement and Distribution activity of medicines/surgical equipment on Govt.’s behalf amounts to Supply
Dec 22, 2022- In Favour of Respondent
- Citation Number : TS-668-AAR(AP)-2022-GST
Authority for Advance Ruling
AAR: Interest amount receivable on annual instalments is included in value of taxable supply, thus liable to GST
Dec 22, 2022- In Favour of Respondent
- Citation Number : TS-669-AAR(AP)-2022-GST