Judgments and orders, newest first.
Appellate Authority for Advance Ruling, Tamil Nadu · TN/AAAR/11/2021(AR)
March 30, 2021
Time of supply of the gift vouchers/gift cards shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods
Appellate Authority for Advance Ruling, Tamil Nadu · TN/AAAR/12/2021 (AR)
March 29, 2021
Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST. AAR ruling upheld.
High Court, Madras · W.P. Nos. 34638 & 34641 of 2018
March 29, 2021
Refund of ITC which was not taken into GST Account by following the transfer application is allowed even though the petitioner could not debit the duty in the ST-3 return
