Case Laws

Applicant to whom the project has not been awarded is not a person competent to apply for advance ruling

GETCO is also liable to pay 18% GST on recovery of charges viz. Pro-rata charges, Proportionate line charges, Operation and maintenance charges etc.

Service of loading, unloading etc. of imported yellow peas NOT exempt from GST.

Odomos is well covered under Chapter 38 of Customs Tariff Act and is classified under HSN '3808 91 91'. AAR ruling upheld.

Supply of service to Zilla Parishad relating to work of evacuation and disposal of settled ash from the ash ponds is exempt from GST

GST applicable on mobilisation advance

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply. Principal supply being service under SAC 9989.

AAAR cannot entertain appeals filed beyond 60 days from the date of communication of the AAR order

Power Bank merits classification under HSN 8507 as Accumulator. AAR ruling upheld.

Petitioner is permitted to rectify GSTR-3B manually.