Case Laws

Fluid Power Pvt Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Marine Duty hydraulic equipment designed and custom built for being fitted on a Barge attracts 5% GST

August 23, 2019

Siemens Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

GST applicable on freight charges recovered from customers without issuance of consignment note

August 23, 2019

Soma-Mohite Joint Venture ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Construction of tunnel and its allied work is not 'Earth Work'. Attracts 12% GST

August 23, 2019

Yash Nirman Engineers and Contractors ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Benefit of concessional rate of tax pertaining to Low Cost Houses, would be available, irrespective of it being supplied by the Developer or the Contractor.

August 23, 2019

Nipro India Corporation Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

'Dialyzer' classifiable under HSN 9018 90 31

August 23, 2019

Attest Testing Services Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Conducting online examinations along with pre-exam management processes, post exam management processes is a composite supply

August 23, 2019

B. G. Shirke Construction Technology Pvt. Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST on supply of aircraft depends upon the intended use of the aircraft

August 23, 2019

Kandla Port Trust ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

ITC is not available on the expenses made for maintaining employees of a port trust as the same is not used in furtherance of their business.

August 22, 2019

Dhirajlal Velji Atha (HUF) ., In re
Authority for Advance Ruling - Jharkhand
Advance Ruling

GST on royalty payable to the Government for transfer of right to use minerals

August 22, 2019

Emrald Heights International School ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

GST applicable on consideration received by the school from the participant school(s) for participation of their students and staff in the impugned conference

August 20, 2019

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