Case Laws

CHEP India Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Leasing transaction between establishments of distinct persons registered in two different states is a supply

December 1, 2022

Prabhakar & Sons ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Ruling cannot be given in the absence of proper details

December 1, 2022

Healthy Life Foodtech Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

'Glaze Gels' is covered under HSN '1704 90 90' attracting 18% GST

December 1, 2022

IVL India Environmental R & D Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST on transfer of monetary proceeds by the IVL India to IVL Sweden

December 1, 2022

United Breweries Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Advance ruling cannot be sought on a supply that was already completed

December 1, 2022

Zuha Leather Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

18% GST on treatment or processing undertaken on hides, skins and leather belonging to another "unregistered person"

November 30, 2022

Royal Coach Builders ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

18% GST on activity of bus body building undertaken on the chassis supplied by the customers to the Applicant under SAC '9988 81'

November 30, 2022

Gurukrupa Enterprise Vs Superintendent, Ghatak
High Court - Gujarat
Special Civil Application

Registration to be restored as the petitioner was led to believe that he was not required to file the returns due to zero supplies

November 30, 2022

EMS Cocos ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Dried coconuts (shelled or peeled) used for human consumption are classifiable under HSN '1203' attracting 5% GST

November 30, 2022

Madurai Famous Jigarthanda LLP ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

"Jigarthanda" is "Beverage containing milk" covered under HSN '2202 99 30' attracting 12% GST

November 30, 2022

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