GST case laws

The company asked if their waste management services for a government-owned entity were exempt from Goods and Services Tax (GST). The Authority confirmed…

The Information and Communication Technology Academy of Kerala (ICTAK) asked the Authority for Advance Ruling if its training services for the Kerala…

Opsin Healthcare Private Limited asked the Kerala Authority for Advance Ruling (AAR) if they could claim input tax credit (ITC) on rent paid to a landlord…

Navalt Solar & Electric Boats asked if they could issue tax invoices when receiving advance payments for boats to simplify their accounting. The Authority…

The State Co-Operative Union asked the Authority for Advance Ruling (AAR) if its educational courses were subject to Goods and Services Tax (GST). The…

The Kerala State Ex-service League asked if GST applies to wages received from the Vikram Sarabhai Space Center (VSSC) during the COVID-19 lockdown…

The Kerala Devaswom Recruitment Board asked if they needed to register for Goods and Services Tax (GST) and pay tax on the fees they collect from job…

The company asked if they must pay Goods and Services Tax (GST) when they give a share of newly built flats to a landowner in exchange for development…

The company asked whether selling two pyjama sets in one package changes the GST rate if the total pack costs more than Rs. 1000. The authority looked at…

The company asked if they could claim input tax credit (ITC) on extra customs duties paid using a TR-6 challan and whether the standard time limits for…

The company asked the Rajasthan Authority for Advance Ruling (AAR) to confirm the Harmonized System of Nomenclature (HSN) codes for their custom-printed…

Sika India Private Limited manufactures a dry mix product called SIKA Block Joining Mortar, used to join AAC blocks and concrete bricks. The West Bengal…

Coffee Day Global Limited installed beverage vending machines inside Special Economic Zone (SEZ) premises to sell drinks to employees. The company argued…

A real estate company and its directors pooled adjacent land plots under an agreement to build a single commercial project without transferring land…

In Madhya Pradesh, the state tax department issued Notification No. F-A-3-08-2018-1-V (43) on 24 April 2018 regarding electronic way bills (e-way bills)…

Hifield AG Chem asked the Maharashtra GST advance ruling authority to clarify the correct HSN codes and GST rates for various agricultural products…

Switching Avo Electro Power Limited asked whether selling an Uninterrupted Power Supply (UPS) unit along with an external storage battery under a single…

The Lions Club of Kothrud Pune Charitable Trust approached the Maharashtra GST Authority for Advance Ruling (AAR) to ask if collecting membership fees…

Emco Limited took on a transmission line project for Power Grid Corporation of India Limited and split it into two agreements: one for supplying goods and…

The company promotes foreign university courses to prospective Indian students and assists with their enrolment. Foreign universities pay the company a…