Case Laws

Reach Dredging Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Construction of channels across Hokersar Wetland attracts 5% GST

August 10, 2020

Reach Dredging Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Dredging of Wular lake along with its feeder channels and the strengthening of embankments of the lake attracts 5% GST

August 10, 2020

Hooghly Motors Pvt Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

E-rickshaws are classifiable under HSN 8703 90 10

August 10, 2020

Enfield Apparels Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Leasehold-right assignment by a corporate debtor attracts 18 per cent GST

August 10, 2020

Namaskar Enterprise Vs Commissioner of Goods & Service Tax
High Court - Gujarat
Special Civil Application

Provisional attachment of bank account would cease to have effect after the expiry of a period of one year from the date of the order

August 7, 2020

Sterling Biotech Ltd
Authority for Advance Ruling - Gujarat
Advance Ruling

5% GST under Sr. No. 180 of Schedule I of Not. No. 01/2017-CT (Rate) is applicable only to the medicine or drugs, which are ready for administering in the human being or person

July 30, 2020

Amneal Pharmaceuticals Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is applicable on the amount recovered from employee on account of third party canteen services

July 30, 2020

Amneal Pharmaceuticals Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Recovery of Notice Pay from the employees is liable to 18% GST

July 30, 2020

Jainish Anantkumar Patel ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Delivery of Grated Supari, Lime and Tobacco put together in a single transparent plastic pouch is a Composite Supply

July 30, 2020

Prragathi Steel Castings Pvt. Ltd ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., are classifiable under HSN 8607

July 30, 2020

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