Case Laws

Advance Ruling Authority cannot decide on the question of 'Place of supply'

Pure services for setting up of fire lines, river maintenance in forest and clearing of truck path in forest are exempted from GST

Application filed mistakenly dismissed

Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners.

Eldeco Infrastructure & Properties Ltd guilty of profiteering by not passing on the increased available ITC post GST

Anti-profiteering provisions cannot be invoked when there is neither a reduction in the rate of tax nor there is an increased additional benefit on account of ITC

Applicability of E-way bill procedure and the details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling

'Gear Motors' are to be classified under CTH 8501

Sale to out-patients by the pharmacy located in the hospital is not covered under the ambit of health care services, hence taxable to GST.

No ruling can be given on whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance