Case Laws

Thadickal Trading Company
Authority for Advance Ruling - Kerala
Advance Ruling

Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00

May 20, 2020

Habitat Technology Group ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Construction of low cost housing units for flood-affected individuals attracts 12% GST

May 20, 2020

Cochin Port Trust ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Construction of Jetty and Development of Sites for N.T.R.O attracts 12% GST

May 20, 2020

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

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