Case Laws

Mere renting of space cannot be said to be in the nature of service provided for storage or warehousing of goods. AAR ruling upheld.

SLP in the case of HC permission to file Revised TRAN-1 is dismissed

Application is not admitted as the issues on which Advance Ruling is sought by the applicant is already pending before the appropriate authority

Supply of DVDs/CDs with The Law Weekly Desktop software is not supply of 'e-book'.

Application is not admitted as the issues on which Advance Ruling is sought by the applicant is ready pending before the appropriate authority

Application rejected as the issue sought by the applicant is already pending before the appropriate authority

No IGST leviable on the ocean freight

GST on import of drill bits into India

AAR cannot answer questions involving determination of "Place of supply"

Advance ruling authority can't decide on questions involving determination of "Place of supply"