Judgments and orders, newest first.
Authority for Advance Ruling, West Bengal · 23/WBAAR/2019-20
September 23, 2019
Computation of admissible amount of the ITC on the capital goods used for both taxable and exempt supplies is to be done based on Rule 43
Authority for Advance Ruling, West Bengal · 25/WBAAR/2019-20
September 23, 2019
Locomotive spares used as parts of railway locomotives are to be classified under heading 8607
Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 70/2019
September 23, 2019
Burden of proving that the OIDAR services received by an unregistered person were for purposes other than commerce, industry etc lies with the applicant
Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 65/2019
September 21, 2019
Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973
Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 69/2019
September 21, 2019
Royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the SAC 9973
Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 68/2019
September 21, 2019
Ice creams, chocolates, pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under SAC 9963. Attracts 5% GST.
