Case Laws

AVEVA Software Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

GST is applicable on the sub-licensing of software and the market support fees

June 19, 2023

Raja Dheepam Spinning Mills Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 12%

June 19, 2023

State Industries Promotion Corporation of Tamilnadu Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Penalty for delay in execution of the project and delay in execution of lease deed are not liable to be taxed

June 19, 2023

Karmaxx Infotech Vs Assistant Commissioner
High Court - Madras
Writ Petition

Writ dismissed as Petitioner had knowledge of the reasons for the cancellation and did not cooperate in the proceedings

June 19, 2023

Haworth India Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Transfer of title of goods within the FTWZ does not come under Schedule III of the CGST Act

June 19, 2023

V.S. Trading Company ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers classifiable under HSN '2303 10' attracting 5% GST

June 19, 2023

Mayel Steels Pvt Ltd Vs Union of India
High Court - Bombay
Writ Petition

SCN proposing registration cancellation must be forwarded to the dealers by e-mail and/or by hand delivery

June 18, 2023

Tamil Nadu Nurses and Midwives Council ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Application rejected as the questions raised in the application are already being investigated by the DGGI

June 18, 2023

Tata Autocomp Systems Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is not applicable on the deduction made from employees' salary for the notice period not served.

June 18, 2023

Karaipudur Common Effluent Treatment Plant Pvt Ltd ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Effluent-treated water attracts a nil rate of tax

June 18, 2023

Page 203 of 560