Judgments and orders, newest first.
High Court, Kerala · WP(C) NO. 20945 OF 2021
October 1, 2021
Provisional Attachment Order stayed for non-application of mind
Authority for Advance Ruling, Telangana · TSAAR Order No.21/2021
September 30, 2021
Applicant who is purchasing building under an agreement of sale is not eligible to claim ITC under Sec 17(5)
Authority for Advance Ruling, Tamil Nadu · 35/ARA/2021
September 30, 2021
Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.
Authority for Advance Ruling, West Bengal · 10/WBAAR/2021-22
September 30, 2021
Where a promoter exercises option to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 03/2019-Central Tax (Rate) , there is no scope to pay tax at a reduced rate of 1% or 5%
Authority for Advance Ruling, West Bengal · 11/WBAAR/2021-22
September 30, 2021
Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies
