Case Laws

Dry Blend Foods Pvt Ltd ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

No GST on RCM basis under section 5(3) of the IGST Act on commission paid to the Overseas Commission Agent.

April 1, 2022

Versa Drives Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Versa Solar Pump Drive' being a convertor is classifiable under CTH '8504 40 90'

March 31, 2022

Union Of India Vs Anandbhavan Properties
High Court - Karnataka
Writ Appeal

Compliance of the necessary ingredients/conditions is sine qua non for invoking Section 83

March 31, 2022

B P Sangle Constructions Pvt. Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Escalated value shall be added to the taxable value u/s 15

March 31, 2022

Shri Venkateshwara Infrastructure J V ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Composite supply of works contract involving predominantly earth work supplied to Railways attracts 5% GST

March 31, 2022

Freeze Tech Innovations ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

‘PSA Medical Oxygen Generation Plant‘ is Classifiable under CTH '8421 39 90' attracting 18% GST

March 31, 2022

Sundaram Finance Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Motor Vehicle Registration fee, Motor Vehicle life Tax and RTO charges form part of the supply of Leasing services

March 31, 2022

Lloyds Register Consulting Energy Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST@18% on PMC Services in oil sector

March 30, 2022

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

GST on PMC services

March 30, 2022

Coral Manufacturing Works India Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

ITC of GST paid on steel, cement and other consumables in the construction of the factory building is not available

March 30, 2022

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