Case Laws

Madhya Pradesh Power Generating Company ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Coal Beneficiation attracts GST @18% under SAC 9997

September 25, 2019

World Researchers Associations ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Advance ruling cannot be passed where activities performed by the applicant are devoid of the detailed facts

September 25, 2019

Kalyan Toll Infrastructure Ltd ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Each and every supply under a contract shall be treated separately for determining the rate of tax

September 25, 2019

Force Motors Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704

September 25, 2019

Bhavika Travels ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Service of transportation of students and staff of a college under contract carriage by Non-AC buses is exempt from GST

September 25, 2019

Cadmaxx Solutions Education Trust ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Reimbursement of the stipend paid to the trainees does not attract GST

September 25, 2019

Sri DMS Hospitality Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods

September 25, 2019

Prayagraj Dyeing & Printing Mills Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Bagasse based Particle Board, which is a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins would attract 18% GST

September 25, 2019

Bengal Peerless Housing Development Company Limited ., In re
Appellate Authority for Advance Ruling - West Bengal
Advance Ruling

Preferential location service, right to use car parking space enjoy no abatement like construction service.

September 25, 2019

Universal Import Export ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

'Mango Pulp' would be squarely covered under the residual entry No.453 of Schedule III attracting 18% GST

September 25, 2019

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