Case Laws

Jay Chemical Industries Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

ITC needs to be reversed on inputs consumed in manufacture of dye intermediates which have been destroyed in fire

October 14, 2020

Asharaf Ali K. H. Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

Allegation of mis-classification of goods cannot warrant a detention of the goods under Section 129

October 13, 2020

Malayalam Motors Pvt. Ltd Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

Assessee permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments

October 12, 2020

Mideast Pipeline Products ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Construction of an oil pipeline from Siliguri in India to Parbatipur in Bangladesh is NOT an export of service

October 12, 2020

Eris Pharmaceuticals Pvt Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

"Topical Antiseptic Solution/Topical Antiseptic Hand Sanitiser" is classifiable under HSN code 3808 9400

October 12, 2020

Jay Ambey Filament Pvt. Ltd Vs Union Of India
High Court - Gujarat
Special Civil Application

Power u/s 83 should be exercised only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand

October 12, 2020

ITC Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Ready to consume pouch milk fortified with vitamins A , D and small quantities of turmeric (Haldi) comes under HSN 0401. Exempt from GST.

October 12, 2020

The Karnataka State Co-Operative Marketing Federation Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Supplying KharifArhar (Tur) Crops and Green Gram crops from farmers to NAFED is exempted from GST

October 12, 2020

Vimos Technocrats Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Pure consultancy services provided to the Municipalities and State Government Departments are exempt from GST

October 9, 2020

Prahallad Ray Rekhraj Agrawal ., In re
Authority for Advance Ruling - Chhattisgarh
Advance Ruling

No GST on services by way of giving on hire to a GTA

October 8, 2020

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