Case Laws

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

Crown Beers India Private ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST applicable on Job work Charges related to supply of beer

September 4, 2018

Raghav Productivity Enhancers Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Ramming Mass, a Refractory Material, is classifiable under HSN code 3816 and would attract 18% GST

September 1, 2018

Goodwill Industrial Canteen ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supplying food and beverages on the premises of industrial unit/office attracts 5% GST from 27.07.2018

August 30, 2018

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