Case Laws

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

Juhi Industries Pvt. Ltd Vs State Of Jharkhand
High Court - Jharkhand
Writ Petition

Summary of Show Cause Notice in Form DRC-01 is not a substitute of show cause notice under Section 74(1).

June 27, 2022

2Coms Foundation ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST

June 27, 2022

Kerala State Co-operative Federation for Fisheries Development Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

5% GST on marine engine (HSN: 8407) and its spare parts which are in-turn parts of fishing vessel (HSN: 8902)

June 25, 2022

Structures India ANZ Project Management Services Pvt. Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Geotechnical investigation, architectural and engineering design services provided to Public Works Department exempt from GST

June 25, 2022

Ramesh Kumar Patodia Vs Citi Bank NA
High Court - Calcutta
Writ Petition

Interest component of EMI of loan advanced by the bank is not exempted from GST

June 24, 2022

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