Case law

Judgments and orders, newest first.

Advance Ruling

GSPC(JPDA) Ltd . In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/50/2021

September 6, 2021

Payment of settlement fees against demand made by foreign entity attracts GST under RCM

Advance Ruling

Sankalp Facilities and Management Services Pvt. Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/51/2021

September 6, 2021

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices

Advance Ruling

Consulting Engineers Group Limited ., In re

Authority for Advance Ruling, Rajasthan · Advance Ruling No. RAJ/AAR/2021-22/11

September 6, 2021

Rajasthan Urban Drinking Water Sewerage & Infrastructure Corporation Limited (RUDSICO) is not a Governmental authority

Advance Ruling

Utsav Corporation ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/10

September 3, 2021

GST rates on supply of solar energy products

Advance Ruling

Bharat Earth Movers Limited ., In re

Appellate Authority for Advance Ruling, Karnataka · KAR/AAAR-08/2021

September 3, 2021

Supplies made by the Cost Centres of the applicant do not form a composite supply. AAR ruling set aside.

Civil Appeal

Assistant Commissioner of State Tax and Others Vs Commercial Steel Limited

Supreme Court · Civil Appeal No 5121 of 2021

September 2, 2021

High Courts shouldn't entertain writ petitions in cases with appeal remedy

Writ Petition

Micromax Informatics Ltd Vs Union Of India

High Court, Delhi · W.P.(C) 8026/2021

September 2, 2021

Amendment to Section 140 prescribing time limit to claim Transitional Credit does not effect the right to avail Transitional Credit

Advance Ruling

Symmetric Infrastructure Private Limited ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/09

September 2, 2021

Service of coaching to students which also includes supply of printed material/test papers/uniform etc is a Composite supply of service

Writ Petition

BMG Informatics Pvt Ltd Vs Union Of India

High Court, Gauhati · WP(C)/3878/2021

September 2, 2021

Refund of the accumulated ITC will be available in cases where the input and output supplies are same but attract different tax rates at different points in time

Advance Ruling

Windlas Biotec Ltd ., In re

Authority for Advance Ruling, Uttarakhand · Advance Ruling 04/2021-22

September 2, 2021

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106