Case Laws

East Hooghly Agro Plantation Pvt. Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not textile material.

August 26, 2019

Bharat Electronics Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Systems, sub-systems and onboard spares supplied for use in the Warships, Vessels and Submarines meant for Indian Navy attract 5% GST

August 26, 2019

Maansmarine Cargo International LLP ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST is applicable on reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc

August 23, 2019

Moksh Agarbatti Co ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No credit is available on Agarbatti given free of cost for every purchase of 1 Carton Box full of Agarbatti

August 23, 2019

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

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