Case Laws

Sri Sai Vishwas Polymers Vs Union of India
High Court - Uttarakhand
Writ Petition

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

April 29, 2025

PPD Pharmaceutical Development India Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

No ITC on import of sample drugs (free of cost) intended for clinical trials

April 29, 2025

Cummins Technologies India Private limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

April 29, 2025

Enrzi Microwave Systems P Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Enrzi's ITC Claim on IGST for MUEGGE GmbH's Imported Warranty Spares is disallowed

April 29, 2025

Zen Tobacco Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

"Sada tambaku pre-mixed with lime" are classified under HSN '2403 99 10' attracting 28% GST and Compensation Cess

April 29, 2025

HMSU Rollers (India) Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

April 29, 2025

Sharda Vastu Nirmitee Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Real Estate Redevelopment: GST payable on the areas and amenities provided free of cost

April 29, 2025

Saket International ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Question regarding the availability of a refund is outside the permissible inquiries for advance rulings

April 29, 2025

Kannivadi Town Panchayat ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

April 29, 2025

Sthapatya Consultants (India) Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST Applicable on Municipal Property Services

April 28, 2025

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