Case Laws

T & D Electricals ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

A firm need not get registered in a state just for the purpose of execution of a contract in that state

March 31, 2020

Megha Agrotech Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Subsidy received under PMKSY scheme to be included in the transaction value

March 23, 2020

Attica Gold Pvt. Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Suppliers engaged in sale of second hand jewelry can avail the benefit of marginal scheme under Rule 32(5)

March 23, 2020

Sri. Taghar Vasudeva Ambrish ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST.

March 23, 2020

NMDC Limited ., In re
Authority for Advance Ruling - Karnataka
Rectification Of Advance Ruling

Contributions made towards DMF & NMET are not separate transactions but are on account of the supply made & are directly linked to the royalty payable

March 23, 2020

NELCO Ltd. Vs Union of India
High Court - Bombay
Writ Petition

Availment of ITC u/s 140(1) is a concession attached with conditions of its exercise within the time limit

March 20, 2020

ABB lndia Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Supply to RVNL by way of erection, commissioning, installation, completion etc. of SCADA System attracts 12% GST

March 20, 2020

OPTM Health Care Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Practitioners administering Ayurveda treatment must be "authorized medical practitioners" in order to claim GST exemption

March 20, 2020

Hindustan Coca Cola Pvt. Ltd. Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

Section 129 does not empower detention of goods for their mere misclassification

March 19, 2020

Sadguru Seva Paridhan Pvt Ltd ., In re
Appellate Authority for Advance Ruling - West Bengal
Advance Ruling

Fusible interlining cloth is classifiable under Heading 5903. AAR ruling upheld.

March 19, 2020

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