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GST case laws

GST advance rulings and appellate orders, explained in plain English.

673 documents, newest first

Advance rulings (AAR) 21 Mar 2018
GST Ruling on UPS and Battery Bundled Supply
03/WBAAR/ 2017-18

The company asked the West Bengal Authority for Advance Ruling (AAR) whether selling a UPS and a battery together for one price counts as a composite…

Advance rulings (AAR) 19 Mar 2018
GST on Sale of Scrap Vehicles and Input Tax Credit
GST-ARA-08/2017/B-11 Mumbai, dt. 19.03.2018

The company asked if selling old cash-carrying vans as scrap counts as a business supply and if they can claim Input Tax Credit (ITC) on the original…

Advance rulings (AAR) 09 Mar 2018
GST on Private Coaching and Entrance Exam Classes
NO.GST-ARA-06/2017/B- 09, Mumbai, dt. 09/03/2018

The company asked the Authority for Advance Ruling (AAR) if their private coaching institute, which prepares students for engineering and medical entrance…

Advance rulings (AAR) 09 Mar 2018
GST Rate for E-Rickshaw Tyres: Maharashtra Advance Ruling
NO.GST-ARA-07/2017/B-10 Mumbai, dt. 09/03/18

The company asked whether tyres for electric rickshaws should be taxed at the lower rate meant for cycle rickshaws or the higher rate for standard…

Advance rulings (AAR) 05 Mar 2018
GST Advance Ruling on Coal Conversion and Job Work
GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018

The company asked the Maharashtra Authority for Advance Ruling (AAR) if turning coal into electricity for a related company counts as job work. The…

Advance rulings (AAR) 21 Feb 2018
GST Classification of Radiopharmaceuticals Like FDG
NO.GST-ARA-02/2017/B- 06 Mumbai, dt. 21/02/2018

The company asked the Maharashtra Authority for Advance Ruling (AAR) whether their medical imaging product, Fludeoxyglucose (FDG), should be taxed as a…

Advance rulings (AAR) 19 Feb 2018
GST Exemption for Interest Charged by Del Credere Agents
GUJ/GAAR/R/2018/3 dated 19.2.2018

A Del Credere Agent (DCA) acts as a middleman who guarantees payments for a supplier. When a buyer cannot pay the supplier on time, the agent sometimes…

Advance rulings (AAR) 18 Feb 2018
Claiming GST Input Tax Credit on Leased Motor Vehicles
Order Number 02/2019 dated 18.02.19

The company asked the Madhya Pradesh Authority for Advance Ruling (AAR) if they could claim Input Tax Credit (ITC) on cars bought to lease out to other…

Advance rulings (AAR) 17 Feb 2018
GST Classification of Solar Power Plant EPC Contracts
GST-ARA-01/2017/B- 05 Mumbai, dt. 17.02.2018

The company asked if their solar power plant construction contracts should be taxed as a composite supply of goods. They wanted to know if they could…