Case Laws

Kochi Metro Rail Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

No liability to pay GST by Kochi Metro on the funds received from Govt, of Kerala for paying the cost of the water metro project

May 20, 2020

Logic Management Training Institutes Pvt. Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Chartered Accountancy, Cost Accountancy, Company Secretary coaching institutes not exempt from GST

May 20, 2020

Raj Quarry Works ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat falls under SAC 9973 37

May 19, 2020

Prasar Bharti Broadcasting Corporation of India ., In re
Authority for Advance Ruling - Himachal Pradesh
Advance Ruling

No ITC is available on hiring taxis to pick up/drop staff if providing the facility of transportation to employees is not obligatory under law.

May 19, 2020

Navbharat LPG Bottling Company ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

18% GST on the LPG sold to Commercial Customers and 5% GST on the LPG sold to Domestic Customers

May 19, 2020

Shree Dipesh Anilkumar Naik ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is applicable on the sale of developed plot as it is tantamount to rendering of service

May 19, 2020

Rahul Sharma Vs Tanya Enterprises
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Tanya Enterprises profiteered on the supply of "Fogg Deo Fougere BX 150 ml"

May 19, 2020

Kerala State Level Screening Committee on Anti-Profiteering Vs Phillips India Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Phillips India profiteered on the supply of “Food Processor"

May 19, 2020

Nagri Eye Research Foundation ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Charitable trust is required to obtain GST Registration for the medical store run by it when the aggregate turnover exceeds threshold limit

May 19, 2020

NEC Technologies India Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Supply made under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'

May 19, 2020

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