Case Laws

Hitech Print Systems Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Printing of pre-examination material items like Question Papers, OMR Sheets etc is exempt from GST

November 5, 2021

Infosys Limited Vs Deputy Commissioner, State Tax
High Court - Telangana
Writ Petition

No application for refund shall be rejected without giving the applicant an opportunity of being heard

November 5, 2021

Megha Engineering & Infrastructures Ltd ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Application rejected as the proceedings are pending under Chapter-XIV of the CGST Act regarding the question raised by the applicant

November 5, 2021

Sri Krishna Logistics ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

ITC is not allowed if concessional rate of 5% GST is opted for passenger transport in Air conditioned buses as stage carriages

November 3, 2021

Shital Tukaram Borade ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

November 2, 2021

Meerabai Tukaram Borade ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST is not exempt on renting of property to Govt. for under-privileged girls in absence of proper info

November 2, 2021

Kamdhenu Agrochem Industries LLP ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Registration is required in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse

November 2, 2021

Pundalik Borade ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

TDS provisions under the section 51 are applicable where the supply is not exempt

November 2, 2021

SPX Flow Technology India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Gujarat
Advance Ruling

No GST on supply of goods from vendor's place located outside India to customer's place also located outside India, after 1.2.2019

November 2, 2021

S.S. Traders Vs State Of UP
High Court - Allahabad
Writ Petition

Order of cancellation of registration without giving an opportunity for personal hearing is liable to be quashed

November 2, 2021

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