Case Laws

Cost of land that is being transferred to the flat buyers on inclusive of land or undivided share of land basis cannot be deducted as a whole

GST is NOT payable on goods sold to customer located outside India ,where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises w.e.f 01.02.2019. AAR ruling modified.

Telephonic conversations and exchange of e-mails are not a substitute for 'Personal hearing'

Exemption notification unless specifically provided, cannot be extended to subcontractors automatically on par with service suppliers (main contractors)

Application cannot be admitted as matter is pending before the High Court. AAR Ruling upheld.

Provisional attachment of bank accounts lifted to enable the assessee pay the salaries of its employees

Recipient of supply cannot seek advance ruling. AAR ruling upheld.

IGST refund to be granted where the exports were exported on payment of IGST but the exporter shows IGST paid as NIL in the shipping bill by mistake

Activity of wet-leasing is squarely classifiable under SAC 9973. AAR ruling upheld.

Tolerating the use of a pathway for a period of time for consideration attracts GST. AAR ruling upheld.