Case law

Judgments and orders, newest first.

Advance Ruling

DKMS BMST India Foundation ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 24/2020

April 23, 2020

Services of HLA Typing received from an overseas laboratory is covered under the definition of "health care services by a clinical establishment". IGST exempted.

Advance Ruling

Sri Basaveshwara Corporation ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 23/2020

April 23, 2020

Poha bran is classifiable under HSN 2302 40 00 attracting 5% GST

Advance Ruling

Empathic Trading Centre ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 28/2020

April 22, 2020

Optional 6% GST Scheme is not available to composition taxpayers registered u/s 10(1)

Writ Petition

Mahadeo Construction Co. Vs Union of India

High Court, Jharkhand · W.P.(T) No. 3517 of 2019

April 21, 2020

If there is a short payment of tax or non-payment of tax, a notice is required to be issued even for recovery of interest under Section 50 of the CGST Act.

Advance Ruling

Kavi Cut Tobacco (ARUMUGAM) ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 16/AAR/2020

April 20, 2020

'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under HSN 2403 9910

Advance Ruling

Heavy Vehicles Factory ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 15/AAR/2020

April 20, 2020

Tank is classifiable under HSN 8710 00 00

Advance Ruling

Global Textile Alliance India Pvt. Ltd ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 17/ARA/2020

April 20, 2020

GST applicable on the supply of various fabrics

Advance Ruling

Tamil Nadu Generation and Distribution Corporation Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 14/AAR/2020

April 19, 2020

Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST

Advance Ruling

A.M. Abdul Rahman Rowther & Co ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 19/AAR/2020

April 19, 2020

Advance rulings can't be given on issues where tax authorities have already initiated proceedings at the time of filing the application

Advance Ruling

Shree Sawai Manoharlal Rathi ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/2020/10

April 19, 2020

Interest earned by way of extending deposits in PPF & Bank Saving accounts & loans and advances given to family/friends is includable in aggregate turnover