Case Laws

Application rejected as the advance ruling is not sought in respect of the supplies undertaken by the applicant

12% GST on the construction of residential colony for Airport Authority of India

Transportation service to WBPDCL will fall under the other supporting transport services (SAC 9967 93)

GST on development and construction of sports complex for the Ahmedabad Urban Development Authority(AUDA)

No advance ruling can be given on matters that are sub-judice

GST on the sale of second hand jewellery is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5)

GST on landscaping and gardening work provided to government departments

GST not leviable on amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

Provisions of Section 42 do not arise where the ITC claim by the assesee is erroneous as it is not a case of mismatch

Papad of any size and shape is exempt from GST