Case Laws

GST rates on Bolts, nuts, screw, washer etc. known as fixtures

Stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards

Cancellation of Registration without issuance of SCN is not legally sustainable

ITC earned on inward supplies(meant for outward supply of Bullions) cannot be used towards offsetting GST liability on ‘Castor Oil Seed’

'Ahmedabad Municipal Transport Service (AMTS)' qualifies as a 'Local Authority' u/s 2(69) of the CGST Act

Eligibility to credit based on the transitional provisions is not under the purview of the Advance Ruling

Applicant not admitted for non payment of Application Fees

Services provided to the SUDA would NOT qualify as an activity in relation to function entrusted to Panchayat or Municipality

No ruling on leviabiity of GST on O&M Expenses charged from subsidiary companies due to difference in opinion of members

Questions i.r.o export of service that require the determination of place of supply are not under the scope of jurisdiction of the Advance Ruling Authorities