Case Laws

Deccan Transco Leasing Private Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

GST liable to be paid on leasing of tank containers taken form a supplier who is located outside India and the tank containers do not reach India

August 17, 2021

State Of Karnataka Vs Bangalore Turf Club Limited
High Court - Karnataka
Writ Appeal

Turf clubs liable to pay GST only on the commission - Order Stayed

August 12, 2021

Petronet LNG Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Providing service of regasification of LNG owned by applicant's customers would amount to rendering of service by way of Job Work

August 11, 2021

Willmart Enterprise ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use

August 11, 2021

Gujarat State Road Development Corporation Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Gujarat State Road Development Corporation is a Government Entity as defined in Notf 31/2017-CT(R)

August 11, 2021

Shreeji Earth Movers ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R)

August 11, 2021

Adama India Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake the mandatory CSR activities

August 11, 2021

Platinum Holdings Private Limited Vs Additional Commissioner of GST(Appeals)
High Court - Madras
Writ Petition

SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)

August 11, 2021

Leprosy Mission Trust India ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No GST on Vocational Training Courses conducted by Leprosy Mission Trust of India

August 10, 2021

Padmavathi Hospitality & Facilities Management Service ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

GST exempt on Comprehensive facility management services provided to Government hospitals

August 10, 2021

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