Case Laws

Storm Communications Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

A person, registered in West Bengal, cannot claim ITC for CGST & SGST of other states

January 28, 2019

NIS Management Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Sweeping service provided to West Bengal Housing Board is not exempt from GST

January 28, 2019

Rudhrabhishek Enterprises Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Consultancy services rendered under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities and Panchayats

January 25, 2019

General Mills India Pvt. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Use of the name on the packaging for supply of Products for the limited purpose of complying with FSSAI Regulations would be construed as ‘brand name’

January 25, 2019

Tvl.R K Motors Vs State Tax Officer
High Court - Madras
Writ Petition

Penalty for minor lapses in E-way bill reduced to Rs. 5000 from Rs.18.96 Lakh

January 24, 2019

The Kreations Builders & Devlopers ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Advance ruling application not accompanied by requisite fee (Rs. 5000 each under CGST and SGST) would be treated as an incomplete application liable for rejection

January 23, 2019

Rajiv Gandhi Centre for aquaculture ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Research and development activities towards breeding, developing new species, genetic testing of Seed, gene sequencing for confirmation of species are classifiable under SAC 9981

January 23, 2019

Sun Pharmaceutical Industries Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

'Prohance – D (Chocolate)' falls under CTH 2106 90 50 attracting 18% GST

January 23, 2019

Premier Solar Systems (P) Limited ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Supply of goods along with design, erection, commissioning & installation of the 'solar rooftop power plant and solar irrigation water pumping systems' shall be treated as 'composite supply'

January 23, 2019

Jeyyam Global Foods (P) Ltd Vs UOI
High Court - Madras
Writ Petition

Do not detain goods/conveyances for classification disputes

January 23, 2019

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