Case Laws

Tara Exports Vs The Union of India
High Court - Madras
Writ Petition

Transitional GST Input Credit cannot be denied on Procedural Grounds

September 10, 2018

Posco India Pune Processing Center Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

ITC is inadmissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company

September 7, 2018

Pawan Sharma Vs Sharma Trading Company
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Suppliers liable to pay penalty for not passing GST rate cut benefits

September 7, 2018

Divisional Forest Officer, In re
Appellate Authority for Advance Ruling - Uttarakhand
Advance Ruling

"Abhivahan Shulk" charged and collected by the forest division is liable to GST under SAC 9997 (Other Services). Order of lower authority upheld.

September 7, 2018

Safa Mill Stores v. Assistant State Tax Officer, Karukutty
High Court - Kerala
Writ Petition

Authorities cannot invoke bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation.

September 6, 2018

Tathagat Health Care Centre LLP ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

GST leviable on rent payable by a Hospital that is catering life saving services

September 5, 2018

Giriraj Renewables Private Ltd ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Ruling on GST on solar power plant Installation is modified

September 5, 2018

The Ideal Construction, In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

For affordable Housing Projects, registration under Pradhan Mantri Awas Yojana is not required to avail the concessional GST rate of 8%

September 5, 2018

Asahi Kasei India Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Service provided to a foreign holding company in the nature of Information on local market is considered market research under SAC 99837

September 5, 2018

G. N. Chemicals ., In re
Authority for Advance Ruling - Chhattisgarh
Advance Ruling

Supply of neem seeds in frozen or dried form attracts 5% GST

September 5, 2018

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