Case Laws

Advance ruling not given where questions are not covered under the issues referred to in Section 97(2)

Ruling not given where advance ruling is sought on questions not covered under the specified issues u/s 97(2)

Apple Cola Fizzy and Malt Cola Fizzy are Carbonated Beverages with fruit juice, classifiable at HSN '2202 10 90'

GST not leviable on amount representing the employees portion of canteen charges, collected by applicant and paid to the Canteen service provider

Modified/ Un-modified 'Tamarind Kernal Powder' is classified at Tariff 1302 39 00.

GST rate to be charged on Marine engine

AAR cannot decide if invoice raised by applicant to its customer can be considered to be a valid tax invoice

Re-gasification of LNG owned by GST registered customers amounts to rendering of service by way of Job Work

Time of supply in respect of Mobilization Advance is the date of receipt of said advance

Supply of EPABX system for Railways is liable to 12% GST.