Case Laws

Be Well Hospitals Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of Medicines used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service

June 30, 2022

NSK Ship Management Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Place of Supply' in relation to vessel support services provided to foreign vessels

June 30, 2022

Baker Hughes Asia Pacific Limited Vs Union Of India
High Court - Rajasthan
Writ Petition

Refund of accumulated ITC u/s 54(3)(ii) is allowed irrespective of the fact the input and output supplies are the same

June 30, 2022

AMWO Moto LLP ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703

June 30, 2022

Rohit Singh Kharwar ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703

June 30, 2022

Toplink Motorcar Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST liability on sale of vehicle, spares etc. can be discharged by utilizing the ITC on purchase of demo vehicle

June 30, 2022

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

Toll charges are liable to be included in the value of outward supply of rental services of road vehicles for transporting employees

June 30, 2022

Atlas PVC Pipes Limited Vs State of Odisha
High Court - Orissa
Writ Petition

Non-Submission Of Certified Copy of GST Order Appealed Against Within 7 Days Is A Mere Technical Defect

June 29, 2022

Suez India Private Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Services provided to Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority

June 28, 2022

Uralungal Labour Contract Co-operative Society Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST Rate on works contract services provided to Malabar Cancer Centre

June 27, 2022

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