Case Laws

Flint Group India Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

HSN code of the product "Technical Varnish and Medium" is 3208

September 20, 2019

Rajendran Santhosh ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Facilitating Supply of Products without Supply on own account is Intermediary Services. 18% GST applicable under SAC 9983 11.

September 20, 2019

V.S.T Tillers Tractors Ltd ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Parts of the tillers are classified under HSN Code 8432 90 90

September 19, 2019

Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others
High Court - Punjab and Haryana
Writ Petition

Petitioner permitted to rectify inadvertent mistakes/errors in filing of statutory forms GSTR-1 and GSTR-3B, so as to enable the filing of correct annual return

September 19, 2019

Parker Hannifin India Pvt. Ltd ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Filters are classifiable under HSN Heading 8421

September 19, 2019

Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors
High Court - Gauhati
Writ Petition

Petitioner allowed to file Form TRAN-2 either manually or electronically

September 19, 2019

Sales Tax Bar Association Vs Union of India
High Court - Delhi
Writ Petition

Govt to communicate the enlarged scope of IT-Grievance Redressal Committee

September 18, 2019

S.K. Aagrotechh ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Pooja Oil classifiable under tariff heading 1518. Attracts 12% GST.

September 18, 2019

Pattabhi Enterprises ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Supply of 'access cards' with contents supplied by recipient of supply is a composite supply classifiable under SAC 9989

September 17, 2019

Vaishnavi Splendour Home Owners Welfare Association ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable.

September 17, 2019

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