Case law

Judgments and orders, newest first.

Advance Ruling

Hilti Manufacturing India Pvt. Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/26/2021

July 9, 2021

GST payable on R&D services on goods physically made available by foreign entities as the Place of Supply is India

Advance Ruling

Magal Agencies ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 34/2021

July 9, 2021

Application rejected as the advance ruling is not sought in respect of the supplies undertaken by the applicant

Advance Ruling

B. G. Shirke Construction Technology Pvt. Ltd ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 33/2021

July 9, 2021

12% GST on the construction of residential colony for Airport Authority of India

Advance Ruling

Pachhwara Coal Mining Private Limited ., In re

Authority for Advance Ruling, Jharkhand · JHR/AAR/2021-22/04

July 9, 2021

Transportation service to WBPDCL will fall under the other supporting transport services (SAC 9967 93)

Advance Ruling

Tirupati Construction ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/24/2021

July 9, 2021

GST on development and construction of sports complex for the Ahmedabad Urban Development Authority(AUDA)

Advance Ruling

Dishman Carbogen Amcis Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/23/2021

July 9, 2021

No advance ruling can be given on matters that are sub-judice

Advance Ruling

Aadhya Gold Private Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 35/2021

July 9, 2021

GST on the sale of second hand jewellery is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5)

Advance Ruling

Narayanappa Ramesh ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 32/2021

July 9, 2021

GST on landscaping and gardening work provided to government departments

Advance Ruling

Dishman Carbogen Amcis Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/22/2021

July 9, 2021

GST not leviable on amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Writ Petition

F1 Auto Components Pvt Ltd. Vs The State Tax officer

High Court, Madras · W.P. No. 6631 of 2021

July 9, 2021

Provisions of Section 42 do not arise where the ITC claim by the assesee is erroneous as it is not a case of mismatch