Case Laws

Shivani Scientific Industries ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

‘Micromanipulator system’ is classifiable under HSN 9011 and attracts 18% GST

July 2, 2020

Dhirubhai Shah & Co. LLP ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Auditing, accounting, taxation services provided to SSNNL not exempt

July 2, 2020

Uttar Bihar Gramin Bank ., In re
Authority for Advance Ruling - Bihar
Advance Ruling

ITC on GST paid on premium to Deposit Insurance and Credit Guarantee Corporation

June 30, 2020

Hazari Bagh Builders Pvt. Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Leasing services provided by Indian Railways for Land Development attracts 18% GST

June 30, 2020

Leprosy Mission Trust India ., in re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST exempted on delivery of approved vocational courses

June 29, 2020

Navneeth Kumar Talla ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Food supplied to Hospitals i.e. Government Hospital, Private Hospitals and Autonomous Bodies on outsourcing basis attracts GST

June 29, 2020

Vishwanath Projects Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

EPC services provided to OPTCL do not enjoy the benefit of Concessional Rate of 12% as the works are used for commercial purpose

June 29, 2020

Swayam ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Facilitating rehabilitation of survivors of violence on women does NOT amount to supply

June 29, 2020

Mansi Oils and Grains Pvt. Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

NCLT appointed liquidator must pay GST on the sale of assets of a defunct company

June 29, 2020

High Tech Refrigeration & Air conditioning Industries ., In re
Authority for Advance Ruling - Goa
Advance Ruling

Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa amounts to inter-state supply

June 29, 2020

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