Case Laws

Emcure Pharmaceuticals Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

'Notice Pay Recovery' from an employee for pre-mature exit from a company doesn't attract GST

January 4, 2022

Shashi Metals Private Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Question on tax liability under reverse charge mechanism is not liable for admission before the authority of advance ruling

January 3, 2022

Ranchi Smart City Corporation Limited ., In re
Authority for Advance Ruling - Jharkhand
Advance Ruling

Transfer of leasehold land is taxable under Leasing services and attracts GST @ 18%

January 3, 2022

New Rajamandri Electronics ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Ruling cannot be given on issues already raised as audit objections in the audit report

December 31, 2021

Madhus Tyre Care ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Ruling cannot be given on questions related to appropriateness of an Invoice

December 31, 2021

Chikkaveeranna Sweet Stall ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

1% GST on Composition tax payer who is engaged in the manufacture of sweet and namkins and who is doing only the counter sales

December 31, 2021

Shiv Flour Mill ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Applicability of GST on supply of fortified atta upon crushing and processing of wheat provided by the State Government

December 31, 2021

Suez India Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

12% GST on contract for water loss management

December 31, 2021

U.R. Rao Satellite Centre ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Recipient of services cannot seek Advance Ruling

December 31, 2021

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

GST on marine engines and its spare parts

December 30, 2021

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