Case Laws

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

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

AAR cannot rule on "Determination of Place of Supply"

October 29, 2021

Sheen Electroplaters Private Limited
Authority for Advance Ruling - Karnataka
Advance Ruling

12% GST on electro-plating services performed on goods belonging to registered persons

October 29, 2021

Time Technoplase Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Concessional rate of 0.1% GST is NOT applicable on the supply of HDPE drums billed to Merchant Exporter but shipped to the manufacturer

October 29, 2021

Godrej & Boyce Mfg. Co. Ltd Vs Union Of India
High Court - Bombay
Writ Petition

SCN for allegedly availing inadmissible transitional credit quashed as it has been issued on an erroneous legal premise

October 29, 2021

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