Case Laws

Evergreen Publication (India) Ltd ., In re
Authority for Advance Ruling - Punjab
Advance Ruling

No GST on education board prescribed Lab manuals for School Students

August 13, 2018

Indian Institute of Management. In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

IIMs' executive post-graduate programmes to face GST

August 10, 2018

Ankit Tandon and Enterprises & Tollways (P.) Ltd., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

No GST on toll charges collected by sub-contractor

August 9, 2018

Aditya Birla Retail Ltd., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST

August 7, 2018

Maheshwari Stone Supplying Co. ,In re
Appellate Authority for Advance Ruling - Telangana
Advance Ruling

Polished Processed limestone slabs are classifiable under HSN 6802

August 7, 2018

Maini Precision Products Ltd., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

"Parts of fuel injection pumps" are classifiable under HSN 8413 91 90 and attract 18% GST

August 6, 2018

Bajaj Finance Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Recovery of cheque bounce charges is made in view of toleration of the act of the client by the applicant and therefore construes as ‘supply’

August 6, 2018

Bajaj Finance Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Recovery of cheque bounce charges is made in view of toleration of the act of the client by the applicant and therefore construes as ‘supply’. AAR ruling upheld.

August 6, 2018

V Pac Cartons India (P.) Ltd., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

"Pallets and box pallets" are covered under HSN 4415 20 00

August 6, 2018

Bajaj Finance Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST leviable on Penal Interest for default in EMI payment

August 6, 2018

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