Judgments and orders, newest first.
Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/12/2021
January 27, 2021
Stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards
Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/15/2021
January 27, 2021
ITC earned on inward supplies(meant for outward supply of Bullions) cannot be used towards offsetting GST liability on ‘Castor Oil Seed’
Appellate Authority for Advance Ruling, Tamil Nadu · A.R.Appeal No. 03/2020/AAAR & ORDER-in-Appeal No. AAAR/01/2021 (AR)
January 25, 2021
Eligibility to credit based on the transitional provisions is not under the purview of the Advance Ruling