Case law

Judgments and orders, newest first.

Advance Ruling

Spaceage Syntex Pvt. Ltd ., In re

Appellate Authority for Advance Ruling, Maharashtra · Appeal No. MAH/AAAR/SS-RJ/23/2018-19

February 13, 2019

Transfer of DFIA does not attract GST. AAR ruling set aside.

Advance Ruling

Nagaur Mukundgarh Highways Pvt. Ltd ., In re

Appellate Authority for Advance Ruling, Rajasthan · Order No. RAJ/AAAR/06/2018-19

February 12, 2019

Annuity paid by NHAI/State Highways Construction Authority to concessionaires for construction of roads is exempt

Advance Ruling

Autometers Alliance Pvt. Ltd ., In re

Authority for Advance Ruling, Uttar Pradesh · Order No. 24

February 11, 2019

Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS) fall under CTH '8530 10 10'

Advance Ruling

Cartus India Private Limited ., In re

Appellate Authority for Advance Ruling, Karnataka · KAR/AAAR-14-C/2019-20

February 9, 2019

Relocation Management Service would constitute a mixed supply

Advance Ruling

Elefo Biotech Pvt. Ltd ., In re

Authority for Advance Ruling, Uttarakhand · Advance Rulling No. 18/2018-19

February 7, 2019

Anaerobic Microbial Inoculums (AMI) will be classified under HSN 3101 00 99

Writ Petition

H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise

High Court, Gujarat · Special Civil Application No. 1160 of 2019

February 7, 2019

Provisional attachment under section 83 does not apply to the directors of a company

Writ Petition

Optival Health Solutions Pvt Ltd Vs UOI

High Court, Calcutta · W.P. No. 18879 (W) of 2018

February 7, 2019

Opportunity must be granted to the assessee to file revised GST TRAN-2

Advance Ruling

Opto Electronic Factory ., In re

Authority for Advance Ruling, Uttarakhand · Advance Ruling No. 19/2018-19

February 6, 2019

Sight Vision Equipments manufactured for exclusive use in armoured tanks will be classified under HSN 9013 10 90

Advance Ruling

Saro Enterprises ., In re

Appellate Authority for Advance Ruling, Tamil Nadu · Order in Appeal No. AAAR/01/2019 (AR)

February 6, 2019

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99. AAR ruling upheld

Advance Ruling

Jotun India Pvt. Ltd ., In re

Appellate Authority for Advance Ruling, Maharashtra · Order No. MAH/AAAR/SS-R1/17/2018-19

February 5, 2019

Marine paint is not considered an integral part of a Ship