Judgments and orders, newest first.
National Anti-Profiteering Authority · Case No. 1/2019
January 2, 2019
Section 171 is not attracted when there is no reduction in rate. Maruti Suzuki India Ltd not guilty of profiteering on supply of Cars
Appellate Authority for Advance Ruling, Gujarat · Advance Ruling No. GUJ/GAAAR/APPEAL/2019/2
January 2, 2019
GST is applicable on the services provided by a hotel located in non-processing zone of an SEZ to the clients located outside the territory of SEZ. AAR ruling upheld.
Appellate Authority for Advance Ruling, Gujarat · Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2019/1
January 2, 2019
Child development program based on Visual Arithmetic and Abacus that boosts brainpower is not exempt from GST as it is neither an art nor a recreational activity
Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 33/2018
December 31, 2018
Evacuated Tube Collector cannot be construed as either Solar Power based device or part thereof, hence not entitled for concessional rate of 5% IGST
Authority for Advance Ruling, Tamil Nadu · Advance Ruling Order No. 24/Aar/2018
December 31, 2018
No IGST under the provisions of IGST Act leviable at the time of removal of goods from the FTWZ to DTA. IGST under Customs Tariff Act is applicable.
