Case Laws

Spaceage Syntex Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Transfer of DFIA does not attract GST. AAR ruling set aside.

February 13, 2019

Nagaur Mukundgarh Highways Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Annuity paid by NHAI/State Highways Construction Authority to concessionaires for construction of roads is exempt

February 12, 2019

Autometers Alliance Pvt. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS) fall under CTH '8530 10 10'

February 11, 2019

Cartus India Private Limited ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Relocation Management Service would constitute a mixed supply

February 9, 2019

Elefo Biotech Pvt. Ltd ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Anaerobic Microbial Inoculums (AMI) will be classified under HSN 3101 00 99

February 7, 2019

H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise
High Court - Gujarat
Writ Petition

Provisional attachment under section 83 does not apply to the directors of a company

February 7, 2019

Optival Health Solutions Pvt Ltd Vs UOI
High Court - Calcutta
Writ Petition

Opportunity must be granted to the assessee to file revised GST TRAN-2

February 7, 2019

Opto Electronic Factory ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Sight Vision Equipments manufactured for exclusive use in armoured tanks will be classified under HSN 9013 10 90

February 6, 2019

Saro Enterprises ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99. AAR ruling upheld

February 6, 2019

Jotun India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Marine paint is not considered an integral part of a Ship

February 5, 2019

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