Case Laws

Vishal Cooperative Housing Society Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

ITC availability in case RWAs manage both residential flats and commercial shops and maintenance per month per flat is less than Rs 7500

November 2, 2021

Bharti Airtel Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Data and voice services provided by Airtel to GHMC are NOT exempt from GST

November 1, 2021

Sree Vinayaka Enterprises ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Manpower services supplied to various government organizations NOT exempt from GST

October 29, 2021

HDL Industries ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Can't give ruling on the value for levy of IGST on imports as it is governed by the Customs Act, 1962

October 29, 2021

Golden Hatcheries ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

18% GST on EPC contract of the construction of poultry farm on immovable property

October 29, 2021

Devanahalli and Hosakote Taluks MSPC ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Pushti, a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106

October 29, 2021

Pine Subsidiary Industry ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

No separate GST registration needed at the place of importation

October 29, 2021

SAS Cargo ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Service by way of transportation of 'Eggs' by rail from one place in India to another place is exempted from GST

October 29, 2021

Star Creative ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

18% GST on documentary services including picture of the testimony/ documentary videos provided to various Govt. departments

October 29, 2021

ALCOATS ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Job work services by way of anodizing, plating on the goods belonging to registered persons attract 12% GST

October 29, 2021

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