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Case law

Judgments and orders, newest first.

Advance Ruling

Sri.N.C. Varghese ., In re

Authority for Advance Ruling, Kerala · CT/3270/18-C3

March 26, 2018

18% GST is applicable on supply of rubber wood / standing rubber trees

Advance Ruling

Caltech Polymers Pvt. Ltd ., In re

Authority for Advance Ruling, Kerala · Order No. CT/531/18-C3

March 26, 2018

GST is applicable on canteen services provided by a company

Advance Ruling

Maheshwari Stone Supplying Co., In re

Authority for Advance Ruling, Telangana · TSAAR ORDER NO. 2/2018

March 25, 2018

Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff

Advance Ruling

Aditya Birla Retail Ltd., In re

Authority for Advance Ruling, Maharashtra · NO.GST-ARA-13/2017/B-16

March 23, 2018

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

Advance Ruling

Gogte Infrastructure Development Corporation Ltd., In re

Authority for Advance Ruling, Karnataka · ADVANCE RULING NO. KAR ADRG 2 OF 2018

March 21, 2018

Accommodation services provided to employees and guests of SEZ units cannot be treated as inter-state supplies

Advance Ruling

Inox Air Products (P.) Ltd., In re

Authority for Advance Ruling, Gujarat · ADVANCE RULING NO. GUJ/GAAR/R/2018/7

March 21, 2018

Manufacture and Supply of industrial gases by undertaking treatment or process on Atmospheric Air and Industrial Water amounts to 'Job Work'

Advance Ruling

Tathagat Health Care Centre LLP ., In re

Authority for Advance Ruling, Karnataka · KSA ADRG 4/2018

March 21, 2018

GST leviable on rent payable by a Hospital, catering life saving services

Advance Ruling

Western Cable Engineering (P.) Ltd., In re

Authority for Advance Ruling, Daman and Diu · AR NO. 01/AR/SK-CP/DAMAN/2017-18

March 21, 2018

Heat shrinkable cable jointing kits are to be classified under HSN 8547

Advance Ruling

Skilltech Engineers & Contractors (P.) Ltd

Authority for Advance Ruling, Karnataka · ADVANCE RULING NO. KAR ADRG 3 OF 2018

March 21, 2018

GST on composite contract of Supply of Materials, Erection & Civil Works

Advance Ruling

Switching Avo Electro Power Ltd., In re

Authority for Advance Ruling, West Bengal · CASE NO. 04 OF 2018

March 21, 2018

Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply

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