Case Laws

Sunil Kumar Gehlot ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Henna/Mehendi powder classifiable under HSN 3305 and attracts GST@18%

May 6, 2020

Lakshmi Tulasi Quality Fuels ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

GST applicable on renting of residential property for commercial activity

May 5, 2020

Ushabala Chits Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

GST applicable on interest/penalty collected by a chit auction company for delay in payment of monthly subscription by the members

May 5, 2020

Anil Sharma Vs Printing Machine Solutions
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Printing Machine Solutions profiteered on supply of a "Used Heidelberg Speed Master Offset Press"

May 5, 2020

Bharti Airtel Limited Vs Union of India & Ors
High Court - Delhi
Writ Petition

Bharti Airtel Ltd allowed to rectify its GST returns of ₹923 crores for July-September 2017

May 5, 2020

Brand Equity Treaties Limited Vs Union Of India
High Court - Delhi
Writ Petition

Period of three years from the appointed date would be the maximum period for availing of transitional credit. Parties allowed to file TRAN-1 by 30.6.2020.

May 5, 2020

Andhra Pradesh State Road Transport Corporation ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Services of APSRTC by giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc not exempt from GST

May 5, 2020

Pulluri Mining & Logistics Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

HSD Oil issued free of cost by the service recipient to the provider would form part of value of supply of service

May 5, 2020

Leprosy Mission Trust India ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Services provided under vocational training courses recognized by National Council for Vocational Training(NCVT) are exempted

May 5, 2020

Naresh K. Khetan Vs Azeagaia Development Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Azeagaia Development profiteered on the sale of flats by denying the benefit of additional ITC accrued to them to their buyers

May 5, 2020

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