Case Laws

Indian Coffee Workers' Cooperative Society limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Supply of manpower service for running & maintenance of the canteen is classifiable under SAC 998514 as 'Temporary staffing service'

June 1, 2022

Gyankeer Products Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

‘Keer Kokil’ i.e. Tobacco pre-mixed with lime is classifiable under CTH '2401 20 90' attracting 28% GST

June 1, 2022

KPH Dream Cricket Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Punjab
Advance Ruling

GST payable on complementary IPL tickets when provided to a related person or a distinct person

June 1, 2022

Galaxy Homes Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Value of undivided share of land is deemed to be one-third of the total amount charged for the supply irrespective of the actual value

June 1, 2022

George Maijo Industries Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

5% GST on Out Board Motors and its spare parts supplied for use in vessels falling under HSN 8902

June 1, 2022

CREDAI, Kerala Chapter ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

CREDAI cannot seek an advance ruling on behalf of its members

June 1, 2022

Sai Enterprises ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Ruling cannot be given on questions related to supplies undertaken by the applicant prior to the date of filing of the application

June 1, 2022

Amnex Infotechnologies Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

12% GST applicablefor provision of services provided to Shahjahanpur Nagar Nigam (Local Authority) under SAC '9954 68'

June 1, 2022

Monalisa Co-Operative Housing Society Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Receipt of a gratuitous payment from an outgoing member for the time he has resided in the society is taxable

May 31, 2022

Coronation Arts Crafts ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Printing of content provided by the recipient on the paper & materials of the applicant is a composite supply of service under SAC '9989'

May 31, 2022

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