Case Laws

G.E. Diesel Locomotive (P) Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Comprehensive AMC of locomotive engines is a composite supply of service under SAC 998714 (18% GST)

May 16, 2018

Kairali Granites Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

Goods detained for not updating vehicle details in e-way bill could be released on furnishing bank guarantee

May 15, 2018

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

Services provided by electricity transmission or distribution utility with respect to the non-tariff charges recovered from their customers are not eligible for exemption

May 11, 2018

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

Contract for supply of Tower Packages is a works contract

May 11, 2018

C R Enterprises., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Non concessional rate on certain goods intended to be supplied by the applicant to M/s SDSC

May 9, 2018

National Dairy Development Board, In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Supply by NDDB to State Govt. can’t be considered as supply between related persons

May 8, 2018

Dinesh Kumar Agrawal, In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

GST on supply of solar power plant

May 8, 2018

Merit Hospitality Services (P.) Ltd., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Services provided by an outdoor caterer to the employees of a company are not restaurant/canteen services. GST chargeable@18%

May 5, 2018

Bahl Paper Mills Ltd., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Importer is required to pay IGST on the ocean freight

May 4, 2018

Vardh Paper Products (P) Ltd. Vs Commissioner of Commercial Tax/GST, Lucknow
High Court - Allahabad
Writ Petition

Writ petition dismissed as there were sufficient reasons with Assistant Commissioner to pass order of seizure

May 4, 2018

Page 513 of 520