Case Laws

Biocon Limited (DTA) ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

'Micafungin sodium' is not entitled for concessional rate of GST at the rate of 5%

May 4, 2020

Gourmet Popcornica LLP ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Pre-mix popcorn maize (com kernels) packed with edible oil and salt is classifiable under HSN 2008 19 90

May 4, 2020

ICU Medical India LLP ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

May 4, 2020

Macro Media Digital Imaging Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Printing of content provided by the recipient on the PVC materials of the applicant and supply of the same to the recipient is a composite supply of service

May 4, 2020

Sri Malai Mahadeshwara Swamy Kshethra Development Authority ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Auctioning of the right to collect charges for 'Vahana Pooja' attracts 18% GST under SAC 9997

April 28, 2020

Rahul Sharma Vs Samsonite India
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Samsonite profiteered on the supply of American Tourister Trolleys by denying the benefit of rate reduction

April 28, 2020

INVENTAA LED Lights Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

LED lamp fixture with LED light integrated into it is classifiable under HSN 9405 40 90 as 'others electric lamps and light fitting'

April 24, 2020

Rajesh Rama Varma ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Software consultancy services' provided under a contract to a company who has foreign clients is a supply of service

April 24, 2020

Sri Bhagyalakshmi Trading Corporation ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

GST on parched / puffed gram (Hurigadale / Putani)

April 23, 2020

Ideal Industrial Synergy Solutions Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Sale of printed religious books exempt from GST

April 23, 2020

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