Case Laws

Britannia Industries Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30

February 25, 2020

Dadhichi Iron And Steel Pvt. Ltd. Vs ADG, DGGI, Raipur
High Court - Chhattisgarh
Writ Petition

Fake invoice investigation being conducted by DGGI not hit by limitation u/s 6(2)

February 25, 2020

Security Printing And Minting Corporation of India Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing classifiable under HSN 3919

February 25, 2020

Shilpa Medicare Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Transfer of business as a going concern constitutes supply of 'Service'

February 24, 2020

Ocean Sparkle Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Tug Jupiter let out under a charter for 730 days is classifiable under SAC 9966

February 24, 2020

DKV Enterprises Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Marketing and consultancy service provided to a foreign entity is not export of service.

February 24, 2020

Ashu Traders Madar Gate Vs UOI
High Court - Allahabad
Writ Petition

Goods cannot be released for non-disclosure of godowns and non-payment of tax

February 24, 2020

Shahzad Alam & Others Vs State Of U.P. & Others
High Court - Allahabad
Writ Petition

FIR can be registered without a specific order under the GST Code

February 24, 2020

Sri DMS Hospitality Private Limited ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods. AAR ruling upheld,

February 23, 2020

Clay Crafts India Pvt. Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Consideration paid to the Directors of a company will attract GST under reverse charge mechanism

February 20, 2020

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