Case Laws

Sampoorna Dairy and Agrotech LLP ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Lassi is classifiable under HSN 040390 and is exempt from GST.

July 19, 2021

Chef India Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

GST on lease transaction between different registrations (Sec 25(4)) of same company

July 16, 2021

CHEP India Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

GST on leasing of pallets, crates and containers between different registrations of same company

July 16, 2021

Ajanta Industries Vs Commissioner of Central Goods and Services
High Court - Delhi
Writ Petition

Petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand

July 16, 2021

R M Dairy Products LLP Vs State Of UP
High Court - Allahabad
Writ Petition

If there is no positive credit standing in the electronic credit ledger on the date of the order, passed under Rule 86-A, that order would be read to create a lien upto limit specified in the order passed as per Rule 86-A

July 15, 2021

Arco Electro Technologies Pvt. Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives classifiable under HSN 8607

July 13, 2021

Maharashtra State Dental Council ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Online/Offline tendering will be considered as Supply of Services under SAC 9997

July 13, 2021

Emerald Court Co-operative Housing Society Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Applicant society and its members are 'distinct persons' in view of the amended Section 7. GST payable on maintenance charges.

July 13, 2021

Senior General Manager, Ordnance Factory ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

E-way bill applicability, ITC to Defence formations & Ordnance factories-

July 13, 2021

Mahesh Oil Products Vs Union Of India
High Court - Rajasthan
Writ Petition

Refund of IGST paid on ocean freight is allowed

July 13, 2021

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