Case Laws

'Ahmedabad Municipal Transport Service (AMTS)' qualifies as a 'Local Authority' u/s 2(69) of the CGST Act

Eligibility to credit based on the transitional provisions is not under the purview of the Advance Ruling

Applicant not admitted for non payment of Application Fees

Services provided to the SUDA would NOT qualify as an activity in relation to function entrusted to Panchayat or Municipality

No ruling on leviabiity of GST on O&M Expenses charged from subsidiary companies due to difference in opinion of members

Questions i.r.o export of service that require the determination of place of supply are not under the scope of jurisdiction of the Advance Ruling Authorities

National Institute of Design is required to be registered as a tax deductor as per the provisions of Section 24

GST on Aluminium Foil Type Winding Inverter Duty Transformer for initial setting up of solar project

GST payable on reverse charge basis for amount paid as interest on late payment of invoices of imported goods

Plastic toys classifiable under HSN '9503 00 30' attracting 12% GST