Case law

Judgments and orders, newest first.

Anti-Profiteering

Dinesh Mohan Bhardwaj v. Vrandavaneshwree Automotive (P.) Ltd

National Anti-Profiteering Authority · CASE NO. 1 OF 2018

March 27, 2018

No anti-profiteering by Honda car dealer; passed on the reduced rate of 2%

Advance Ruling

Rod Retail Private Limited ., In re

Authority for Advance Ruling, Delhi · 01/DAAR/2018 27.03.2018

March 27, 2018

Supply of goods to the International passengers going abroad cannot be called 'Export'

Advance Ruling

Roulunds Braking India (P.) Ltd., In re

Authority for Advance Ruling, Haryana · ADVANCE RULING NO. 3

March 26, 2018

'Brake Pads' manufactured by mounting Friction Material on metal sheets is classifiable under ITC HSN 8708 and taxable @ 28%.

Advance Ruling

Epcos India (P.) Ltd., In re

Authority for Advance Ruling, Haryana · ADVANCE RULING NO. 2

March 26, 2018

Mobile handset batteries are taxable at 12% GST when sold to handset manufacturers

Advance Ruling

Sri.N.C. Varghese ., In re

Authority for Advance Ruling, Kerala · CT/3270/18-C3

March 26, 2018

18% GST is applicable on supply of rubber wood / standing rubber trees

Advance Ruling

Caltech Polymers Pvt. Ltd ., In re

Authority for Advance Ruling, Kerala · Order No. CT/531/18-C3

March 26, 2018

GST is applicable on canteen services provided by a company

Advance Ruling

Maheshwari Stone Supplying Co., In re

Authority for Advance Ruling, Telangana · TSAAR ORDER NO. 2/2018

March 25, 2018

Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff

Advance Ruling

Aditya Birla Retail Ltd., In re

Authority for Advance Ruling, Maharashtra · NO.GST-ARA-13/2017/B-16

March 23, 2018

Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST

Advance Ruling

Gogte Infrastructure Development Corporation Ltd., In re

Authority for Advance Ruling, Karnataka · ADVANCE RULING NO. KAR ADRG 2 OF 2018

March 21, 2018

Accommodation services provided to employees and guests of SEZ units cannot be treated as inter-state supplies

Advance Ruling

Inox Air Products (P.) Ltd., In re

Authority for Advance Ruling, Gujarat · ADVANCE RULING NO. GUJ/GAAR/R/2018/7

March 21, 2018

Manufacture and Supply of industrial gases by undertaking treatment or process on Atmospheric Air and Industrial Water amounts to 'Job Work'