Case law

Judgments and orders, newest first.

Advance Ruling

Star Creative ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 58/2021

October 29, 2021

18% GST on documentary services including picture of the testimony/ documentary videos provided to various Govt. departments

Advance Ruling

ALCOATS ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 62/2021

October 29, 2021

Job work services by way of anodizing, plating on the goods belonging to registered persons attract 12% GST

Advance Ruling

Workplace Options India Private Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 52/2021

October 29, 2021

AAR cannot rule on "Determination of Place of Supply"

Advance Ruling

Sheen Electroplaters Private Limited

Authority for Advance Ruling, Karnataka · KAR ADRG 53/2021

October 29, 2021

12% GST on electro-plating services performed on goods belonging to registered persons

Advance Ruling

Time Technoplast Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 54/2021

October 29, 2021

Concessional rate of 0.1% GST is NOT applicable on the supply of HDPE drums billed to Merchant Exporter but shipped to the manufacturer

Writ Petition

Godrej & Boyce Mfg. Co. Ltd Vs Union Of India

High Court, Bombay · Writ Petition No. 3226 of 2019

October 29, 2021

SCN for allegedly availing inadmissible transitional credit quashed as it has been issued on an erroneous legal premise

Special Civil Application

Nayara Energy Limited Vs Union Of India

High Court, Gujarat · R/Special Civil Application No. 12860 of 2021

October 28, 2021

Refund cannot be delayed because of technical glitches

Special Leave to Appeal

Union of India Vs Bharti Airtel Limited

Supreme Court · SLP(C) 8654 OF 2020

October 28, 2021

Rectification Of Errors Permissible only At Initial Stages

Advance Ruling

Mody Education Foundation ., In re

Appellate Authority for Advance Ruling, Rajasthan · RAJ/AAAR/01/2021-22

October 27, 2021

Provision of hostel facility which includes lodging and boarding facility wherein food shall also be served to the students is a 'Mixed Supply'

Advance Ruling

Ads Agro Industries Private Limited ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/27

October 25, 2021

DWGS (Distillers Wet Grain Solubles) is classifiable under HSN 2303