Case Laws

Case referred to AAAR in view of the difference in opinion of the members

Recipient of services cannot seek advance ruling on the classification of services supplied to them

Provisional attachment order u/s 83 cannot continue beyond one year

Applicability of concessional rate of GST on manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation

No GST on additional 30 packs of cigarettes given free on every purchase of 100 packs of cigarettes

Tax credit of GST on leasing of land, for construction of immovable property, is not available

Questions in respect of past and completed supply as on the date of the application are liable to be rejected

No ruling is issued under Section 101(3) because of the divergence of opinion between both the Members.

Customs cannot withhold IGST refund lawfully for mere technical reason such as non-transmission of data relating to export from GSTN to ICEGATE.

No ruling can be given in cases where documentary evidence to substantiate the proposed scope of work is not furnished.