Case Laws

AMM Aquapure Systems Vs Asstt. STO
High Court - Kerala
Writ Petition

Goods detained on the ground that the E-way Bill did not indicate the correct vehicle number to be released. BG to be furnished.

November 27, 2019

Crown Tours and Travels ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Ancillary Services provided to tour operators are "Support Services" and not "Tour Operator Service". 18% GST applicable.

November 26, 2019

RB Shah Enterprises India Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Data management , consultancy services provided along with the supply of duty credit scrip constitute mixed supply

November 25, 2019

Kalyan Jewellers India Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Paper based gift vouchers classifiable under HSN 4911

November 25, 2019

Sree Varalakshmi Mahaal LLP ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

ITC against purchases of materials for construction of building materials cannot be claimed inorder to nullify the cascading effect of taxation

November 25, 2019

KPC Projects Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Works Contract of constructing a building meant for accommodating SMEs and Startups attracts 18% GST

November 25, 2019

Silicon Constructions Pvt. Ltd. Vs Union of India and others
High Court - Punjab and Haryana
Writ Petition

Permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.12.2019

November 25, 2019

ALI Trading & Ors. Vs State of Assam
High Court - Gauhati
Writ Appeal

Without invoking the provisions of section 67 it would be inappropriate to allow the police authorities to continue with the detention and the seizure of the trucks

November 25, 2019

CMC Vellore Association ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Medicines, consumables and implants etc used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service and hence exempt

November 25, 2019

Md. Tajal Hussain Vs State of Assam
High Court - Gauhati
Writ Petition

Seizure effected by invoking Section 102(1) of the CrPC would have to be subjected to the procedure prescribed under Section 102(3)

November 25, 2019

Page 411 of 521