Case law

Judgments and orders, newest first.

Advance Ruling

Inox India (P.) Ltd., In re

Authority for Advance Ruling, Gujarat · A.R. NO. GUJ/GAAR/R/2018/10

April 9, 2018

Cryo Containers (Liquid Nitrogen Containers) are classifiable under HSN 9617.

Advance Ruling

Shalesh Kumar Singh, In re

Authority for Advance Ruling, Delhi · ADVANCE RULING NO. 04/DAAR/2018

April 6, 2018

Dried tobacco leaves after curing process are 'unmanufactured tobacco' covered in HSN Code 2401. Taxable at rate of 28% GST

Advance Ruling

Sonka Publications (India) (P.) Ltd., In re

Authority for Advance Ruling, Delhi · ADVANCE RULING NO. 5/DAAR/2018

April 6, 2018

'Sulekh Sarita' books are classifiable under HSN 4820 as exercise books. Attract 12% GST.

Advance Ruling

Kansai Nerolac Paints Ltd. In re

Authority for Advance Ruling, Maharashtra · GST-ARA NO. 18/2017-18/B-25

April 5, 2018

Krishi Kalyan Cess cannot be claimed as ITC under GST

Writ Petition

Modern Traders v. State of U.P

High Court, Allahabad · WRIT TAX NO. 576 OF 2018

April 3, 2018

E-Way bill not required for inter-state movement of Goods prior to 1.4.2018

Advance Ruling

Sanjeev Sharma, In re

Authority for Advance Ruling, Delhi · ADVANCE RULING NO. 03/DAAR/2018

March 28, 2018

GST would be payable on two-third of the total amount consisting of amount charged for transfer of land or undivided share of land

Advance Ruling

Sino Resources., In re

Authority for Advance Ruling, Andhra Pradesh · ORDER NO. AAR/AP/01/GST/2018

March 28, 2018

Availability of ITC on Clean Environment Cess is beyond the jurisdiction of AAR

Advance Ruling

Deepak & Co ., In re

Authority for Advance Ruling, Delhi · 02/DAAR/2018

March 28, 2018

Supply of Food and Beverages in trains is supply of goods

Advance Ruling

S.S.S.V.K. Cold Storage (P.) Ltd., In re

Authority for Advance Ruling, Andhra Pradesh · ORDER NO. AAR/AP/02 (GST)/2018

March 28, 2018

Storage and warehousing of agricultural produce falls under Service Account Code (SAC) 9986

Advance Ruling

Laurus Labs Ltd., In re

Authority for Advance Ruling, Andhra Pradesh · ORDER NO. AAR/AP/03(GST)/2018

March 28, 2018

Applicant is eligible to claim benefit of lower rate of GST