Case law

Judgments and orders, newest first.

Writ Petition

Ranchi Carrying Corporation Vs Additional Commissioner Grade-2

High Court, Allahabad · WRIT TAX No. - 403 of 2021

August 2, 2021

Mismatch of invoice details with verifying sheets available with the mobile squad is violative of Rule 138

Advance Ruling

Aishwarya Earth Movers ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 43/2021

July 30, 2021

GST applicable on amount received from the PWD Department i.r.o Construction of bridge

Advance Ruling

Bangalore Street Lighting Private Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 48/2021

July 30, 2021

GST on street lighting activity undertaken under the Energy Performance Contract

Advance Ruling

Wago Private Limited ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/33/2021

July 30, 2021

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c).

Advance Ruling

Greenbrilliance Renewable Energy LLP ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/34/2021

July 30, 2021

GST on subsidized goods supplied under the rooftop solar project

Advance Ruling

Rajkot Nagarik Sahakari Bank Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/35/2021

July 30, 2021

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST

Advance Ruling

Maxpressure Systems LLP ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/36/2021

July 30, 2021

Cannot pronounce advance ruling based on limited available information

Advance Ruling

India Pistons Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 26/AAR/2021

July 30, 2021

Activity of agreeing to part-with the leasehold interests held by the applicant is ‘Supply’

Advance Ruling

MAN Energy Solutions India Private Limited

Authority for Advance Ruling, Maharashtra · GST-ARA-56/2019-20/B-41

July 30, 2021

GST on Marine diesel engine, and parts thereof supplied exclusively to ship building companies / shipyards or Indian Navy

Advance Ruling

The Varachha Co Op Bank Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/37/2021

July 30, 2021

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Roof Solar Plant, Architect Service and Interior Decorator fees.