Case Laws

Rohan Coach Builders ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Fabrication of bus body on the chassis to be supplied by the OEMs (Principal) is job work and will be taxable under SAC 9988 81

April 10, 2019

Crown Beers India Private ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

GST applicable on Job work Charges related to supply of beer. AAR ruling upheld.

April 9, 2019

Josco Bullion Traders Pvt Ltd Vs Commissioner State Goods and Services Tax Department
High Court - Kerala
Writ Petition

Seizure of the gold jewellery belonging to the petitioners, and against whom no proceedings are initiated under the SGST Act, is not justified

April 9, 2019

Bandai Namco India private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

28% GST applicable on operating gaming zones in malls.

April 8, 2019

Bauli India Bakes and Sweets Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

AAR cannot decide on the admissibility of CENVAT credit paid under the pre-GST regime

April 8, 2019

Independent Power Producers Association of India Vs Union of India & Ors
High Court - Delhi
Writ Petition

Cost of Rs. 1 Lakh imposed on petitioner for suppressing fact of filing the same writ earlier before another bench

April 5, 2019

Kerala State Screening Committee on Anti-Profiteering Vs Rosata Vitrified Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No anti-profiteering if the base price of a product remains the same after GST rate reduction

April 3, 2019

Kerala Screening Committee on Anti-Profiteering Vs Saint Gobain India Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No profiteering if the rate of tax post GST is more than the rate in the pre-GST era

April 3, 2019

R Gangaiah & Co ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Concessional rate is not available for construction of office building of Andhra Pradesh State Financial Corporation (APSFC)

April 3, 2019

Triveni Turbines Limited ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Turbine for use in waste-to-energy projects is a renewable energy device. Benefit under SI.No.234 of Schedule I of Notification No. 1 /2017 is available. AAR ruling set aside.

April 3, 2019

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