Case Laws

Sealwel Corporation Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Concessional rate of GST@12% not applicable on works contract provided to Government entity undertaken for business use

January 30, 2019

Technip UK Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Advance Ruling cannot be given in cases where supply of goods or services or both by the applicant are absent

January 29, 2019

Palak Designer Diamond Jewellery v. Union of India
High Court - Gujarat
Writ Petition

Seized Goods can be released upon furnishing of bond and bank guarantee

January 29, 2019

Vedika Exports Tea (P.) Ltd., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Filling tea leaves into the tea bag pouches and stitching along with packaging the manufactured tea bags in cartons is a composite supply

January 28, 2019

Storm Communications Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

A person, registered in West Bengal, cannot claim ITC for CGST & SGST of other states

January 28, 2019

NIS Management Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Sweeping service provided to West Bengal Housing Board is not exempt from GST

January 28, 2019

Rudhrabhishek Enterprises Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Consultancy services rendered under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities and Panchayats

January 25, 2019

General Mills India Pvt. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Use of the name on the packaging for supply of Products for the limited purpose of complying with FSSAI Regulations would be construed as ‘brand name’

January 25, 2019

Tvl.R K Motors Vs State Tax Officer
High Court - Madras
Writ Petition

Penalty for minor lapses in E-way bill reduced to Rs. 5000 from Rs.18.96 Lakh

January 24, 2019

The Kreations Builders & Devlopers ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Advance ruling application not accompanied by requisite fee (Rs. 5000 each under CGST and SGST) would be treated as an incomplete application liable for rejection

January 23, 2019

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