Case law

Judgments and orders, newest first.

Advance Ruling

Sagas Autotec Pvt. Ltd ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 90/2019

September 26, 2019

LPG/CNG conversion kits are parts of internal combustion engines. Classifiable under HSN 8409 99 90 and attract 28% GST.

Advance Ruling

International Flower Auction Bangalore ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 87/2019

September 26, 2019

Commission earned from auctioning of flowers is exempted from GST

Anti-Profiteering

Gaurav Gulati Vs Paramount Propbuilt Pvt. Ltd

National Anti-Profiteering Authority · Case No. 47/2019

September 26, 2019

Builder guilty of not passing on additional ITC benefit to Customers

Advance Ruling

Murali Mogan Firm ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 43/AAR/2019

September 25, 2019

Tamarind which has not undergone the process of direct drying in sun or by industrial process is classifiable under HSN 08109020

Advance Ruling

Royal Care Speciality Hospital Ltd ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 46/ARA/2019

September 25, 2019

ITC is not available on input services used exclusively for providing exempt services of health services to in-patients

Advance Ruling

Nursery Men Co-operative Society ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 81/2019

September 25, 2019

GST on landscape development and maintenance of garden work for State and Central Government Departments

Advance Ruling

Madhya Pradesh Power Generating Company ., In re

Authority for Advance Ruling, Madhya Pradesh · Advance Ruling Order No. 14/2019

September 25, 2019

Coal Beneficiation attracts GST @18% under SAC 9997

Advance Ruling

World Researchers Associations ., In re

Authority for Advance Ruling, Madhya Pradesh · Order no 15/2019

September 25, 2019

Advance ruling cannot be passed where activities performed by the applicant are devoid of the detailed facts

Advance Ruling

Kalyan Toll Infrastructure Ltd ., In re

Authority for Advance Ruling, Madhya Pradesh · Advance Ruling Order No. 16/2019

September 25, 2019

Each and every supply under a contract shall be treated separately for determining the rate of tax

Advance Ruling

Force Motors Limited ., In re

Authority for Advance Ruling, Maharashtra · Advance Ruling Order No. 17/2019

September 25, 2019

Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles classifiable under HSN 8704