Case Laws

Star Rays Vs Union of India
High Court - Bombay
Writ Petition

IGST Refund: HC allows modifications in GSTR-1 & GSTR-3B

October 22, 2018

NHPC Limited ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

No GST on NHPC sub-contracting work-contract to PWD as the main contract itself is exempt

October 22, 2018

Goa Tourism Development Corporation Ltd., In re
Authority for Advance Ruling - Goa
Advance Ruling

GST is applicable on long term lease of non-industrial plots

October 21, 2018

Bharat Petroleum Corporation Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Industrial gases produced out of major materials supplied by the principal is Job Work

October 20, 2018

KIMS Health Care Management Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Supply of medicines, consumables to in-patients is exempt from GST

October 20, 2018

The Cochin Plantations Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose is exempted from GST

October 20, 2018

Prodair Air Products India (P) Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Processing natural gas and other inputs received from the principal on FOC basis and manufacturing industrial gases shall fall under the scope of ‘job work’

October 20, 2018

Saraswathi Metal Works ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Parts of fishing vessels, factory ships and other vessels attract 5% GST

October 20, 2018

Indusind Media Communications Ltd. Vs Union Of India
High Court - Bombay
Writ Petition

Allow manual filing of revised TRAN-1, ITC-01 & GSTR-3B

October 19, 2018

TP Ajmer Distribution Ltd., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

No GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity.

October 18, 2018

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