Case Laws

S.P. Singla Constructions Pvt. Ltd ., In re
Authority for Advance Ruling - Punjab
Advance Ruling

Services pertaining to completion of ‘Bridges’ provided as a sub-contractor in respect of main contract awarded by NHAI attracts 12% GST

September 6, 2019

LVP Foods Private Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

‘Instant Tea Whitener’ will merit classification under Chapter Heading 0402

September 6, 2019

Baby Memorial Hospital Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST is applicable on the supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients

September 5, 2019

Sutherland Global Services Private Limited Vs Assistant Commissioner CGST
High Court - Madras
Writ Petition

Transitional credit of EC / SHEC / KKC allowed.

September 5, 2019

Syngenta Bioscience Private Limited ., In re
Authority for Advance Ruling - Goa
Advance Ruling

Technical testing services carried out in India do not constitute 'export' u/s 2(6) of the IGST Act

August 29, 2019

G NXT Power Corp Vs Union of India
High Court - Kerala
Writ Petition

Refund of IGST after adjusting higher rate of duty drawback is permitted

August 29, 2019

K M Trans Logistics Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Providing GTA service without issuing LR/GR/Consignment note is not correct

August 29, 2019

Mangaldas Mehta and Co. Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Applicability of GST on various services provided by a hotel

August 28, 2019

State Examination Board ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

State Examination Board to pay GST when it conducts exams on its own accord and its not the services provided to an educational institute.

August 28, 2019

Superstar Amusement Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

SAC for amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 attracting 18% GST

August 28, 2019

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