Case Laws

CAE Simulation Training Private Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum attracts GST

December 1, 2022

Tata Motors Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Garbage Tipper vehicle for the transport of the goods would fall under HSN '8704 90 90'

December 1, 2022

Mumbai Aviation Fule Farm Facility Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

No ITC on connector pipeline connecting the storage tanks to the refueller

December 1, 2022

Govind Alloys Pvt. Ltd Vs State Of Gujarat
High Court - Gujarat
Special Civil Application

Mere expiry of e-way does not establish an intention to evade GST

December 1, 2022

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

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