Case law

Judgments and orders, newest first.

Advance Ruling

Esprit India Private Limited ., In re

Authority for Advance Ruling, Haryana · HAR/HAAR/R/2018-19/6

April 11, 2018

Advance Ruling cannot be given on the question of 'Determination of Place Of Supply'.

Advance Ruling

Loyalty Solutions & Research (P.) Ltd., In re

Authority for Advance Ruling, Haryana · ADVANCE RULING NO. HAR/HAAR/R/2017/18/4

April 11, 2018

Forfeited reward points in loyalty programme do not come under the ambit of actionable claim. To be treated as supply of services

Advance Ruling

Action Construction Equipment Ltd., In re

Authority for Advance Ruling, Haryana · ADVANCE RULING NO./HAR/HAAR/R/2017/18/5

April 10, 2018

Truck mounted cranes (TMC), are classifiable under heading 8705

Advance Ruling

M/s. Alka Industries., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/2018/9

April 9, 2018

Bracket of cast iron used for hanging wash basin / commodes/ urinals is classified under HSN 7325

Advance Ruling

Sika India (P.) Ltd., In re

Authority for Advance Ruling, West Bengal · CASE NO. 3 OF 2018

April 9, 2018

SIKA Block Joining Mortar is classified under HSN 3214 90 90

Writ Petition

Axpress Logistics India (P.) Ltd. Vs Union of India

High Court, Allahabad · Writ Tax No. 602 of 2018

April 9, 2018

Goods not to be be seized if e-way bill generated before seizure order

Advance Ruling

Inox India (P.) Ltd., In re

Authority for Advance Ruling, Gujarat · A.R. NO. GUJ/GAAR/R/2018/10

April 9, 2018

Cryo Containers (Liquid Nitrogen Containers) are classifiable under HSN 9617.

Advance Ruling

Shalesh Kumar Singh, In re

Authority for Advance Ruling, Delhi · ADVANCE RULING NO. 04/DAAR/2018

April 6, 2018

Dried tobacco leaves after curing process are 'unmanufactured tobacco' covered in HSN Code 2401. Taxable at rate of 28% GST

Advance Ruling

Sonka Publications (India) (P.) Ltd., In re

Authority for Advance Ruling, Delhi · ADVANCE RULING NO. 5/DAAR/2018

April 6, 2018

'Sulekh Sarita' books are classifiable under HSN 4820 as exercise books. Attract 12% GST.

Advance Ruling

Kansai Nerolac Paints Ltd. In re

Authority for Advance Ruling, Maharashtra · GST-ARA NO. 18/2017-18/B-25

April 5, 2018

Krishi Kalyan Cess cannot be claimed as ITC under GST