Case Laws

GSPC(JPDA) Ltd . In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Payment of settlement fees against demand made by foreign entity attracts GST under RCM

September 6, 2021

Sankalp Facilities and Management Services Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices

September 6, 2021

Consulting Engineers Group Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Rajasthan Urban Drinking Water Sewerage & Infrastructure Corporation Limited (RUDSICO) is not a Governmental authority

September 6, 2021

Utsav Corporation ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

GST rates on supply of solar energy products

September 3, 2021

Bharat Earth Movers Limited ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.

September 3, 2021

Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited
Supreme Court - Unknown Bench
Civil Appeal

High Courts shouldn't entertain writ petitions in cases with appeal remedy

September 2, 2021

Micromax Informatics Ltd Vs Union Of India
High Court - Delhi
Writ Petition

Amendment to Section 140 prescribing time limit to claim Transitional Credit does not effect the right to avail Transitional Credit

September 2, 2021

Symmetric Infrastructure Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Service of coaching to students which also includes supply of printed material/test papers/uniform etc is a Composite supply of service

September 2, 2021

BMG Informatics Pvt Ltd Vs Union Of India
High Court - Gauhati
Writ Petition

Refund of the accumulated ITC will be available in cases where the input and output supplies are same but attract different tax rates at different points in time

September 2, 2021

Windlas Biotec Ltd ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106

September 2, 2021

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