Case Laws
Rejection Of GST Refund Application On The Ground Of Delay Not Valid, Extension Of Limitation Applicable
March 3, 2022
Works contract executed to a Government entity attracts 18% GST from 1.1.2022
March 2, 2022
Advance ruling cannot be given in relation to the supply of goods proposed to be received by an applicant
February 28, 2022
Reasons formed by the Commissioner u/s 83 shall be communicated to the taxpayer to enable him to file objection u/r 159(5)
February 28, 2022
Comfort patch is to be classified under HSN 3005 and the applicable GST is 12%
February 28, 2022
Inclusion of cost of Diesel to be filled free of cost by the service recipient in the engaged chartered in the value of supply of service. Members disagree.
February 28, 2022
No ruling can be given where the applicant is a recipient of the services
February 28, 2022
No ruling on whether GST registrations are allowed for multiple companies on the same address
February 28, 2022
Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST
February 28, 2022
No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling. AAR ruling upheld.
February 25, 2022