Case Laws

Sam Overseas ., In re
Appellate Authority for Advance Ruling - Uttarakhand
Advance Ruling

Rejected wheat/paddy seeds attract NIL GST

March 30, 2019

Hindustan Coca-Cola Beverages Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

'Fanta Fruity Orange' is classifiable under HSN 2202 99 90

March 30, 2019

Union of India Vs Shiyaad
High Court - Kerala
Appeal

No mechanism provided in the Constitution or any other statute for the GST Council to adjudicate the grievances raised by the general public

March 29, 2019

TATA Projects Pvt Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

18% GST applicable on the contract for Civil, Structural and PH works services to Nuclear Fuel Complex.

March 29, 2019

Uttarakhand Power Corporation Ltd ., In re
Appellate Authority for Advance Ruling - Uttarakhand
Advance Ruling

Services which are directly or closely related to generation and distribution of electricity are completely exempted

March 29, 2019

Kongovi Private Limited Vs. Union of India
High Court - Karnataka
Writ Petition

Revision of GST TRAN-1 is allowed even for non-technical errors

March 28, 2019

Bhutoria Refrigeration Private Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Fan Coil Unit is classifiable under CTH 8415. AAR ruling upheld.

March 28, 2019

Ratan Projects & Engineering Co Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process

March 28, 2019

Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Builder guilty of not passing benefit of ITC to flat purchasers

March 28, 2019

The Bengal Rowing Club ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST on various services provided by the Rowing Club

March 28, 2019

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