Case Laws

Zigma Global Environ Solutions Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

"Solid Waste Management" services provided to Tirumala Tirupati Devasthanams are NOT exempt

May 30, 2022

Universal Print Systems ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Printing of question papers, OMR sheets, answer booklets for conducting of an examination by the educational boards is exempt

May 30, 2022

Sri Vinayaka Hatcheries ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Renting land for Fish/Prawn Farming attracts 18% GST

May 30, 2022

Neo Built Vs ETO-cum-Proper Officer
High Court - Punjab and Haryana
Writ Petition

Time limit for making application for revocation of GST cancellation in view of Notification 34/2021-CT

May 26, 2022

J.Jayakrishnan Vs Asst Commr, State Tax
High Court - Madras
Writ Petition

Cancelled registration can be restored by levying penalty

May 26, 2022

Durga Dass Foundation Vs Estate Officer, UT
High Court - Punjab and Haryana
Writ Petition

Constitutional validity of GST levy on ground rent/rental/Lease payments

May 26, 2022

Auto Cluster Development and Research Institute ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Renting of immovable Property Service provided to PCSCL, a Government Entity is not exempt from GST

May 25, 2022

Navi Mumbai Sports Association ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

'Physical fitness' training and 'summer coaching' are not eligible for exemption under Entry No. 80 of Notification 12/2017-CTR

May 25, 2022

MH Ecolife E-Mobility Pvt. Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Services provided to NMMT by way of supplying, operating and maintaining air-conditioned electrically operated buses are exempt

May 25, 2022

Coperion Ideal Private Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

AAR cannot give a ruling in on applicability of GST on High Sea Sales as it involves determining 'Place of Supply'

May 25, 2022

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