Development of land for residential dwellings with amenities as per JDA with land-owners is a service, liable to GST (AAR-Karnataka) 25,
Civil works of Hydro-Electric Project are not civil works for dam or other irrigation  works, not eligible for 6% GST (AAR-Kerala) 14,
No GST on machines given under RRC model, i.e, delivered to customers for free &  ownership lies with supplier  (AAR-Karnataka) 75

ITC available to authorized dealer of motor vehicles on vehicles being used for demonstration purposes (AAR-Maharashtra) 318,
Confiscated conveyance shall be released by Competent Authority on deposit of fine by the assessee  (Gujarat) 370,
supply of printing service & intermediary service for selling space for advertisement is a mixed supply, taxed @18% (AAR-West Bengal) 314

Supply of service by leasing goods transport vehicles classified under SAC 997311 (AAR - West Bengal) 282,
Provisional attachment of bank account of assessee merely on the basis of summons was without jurisdiction (Bom.) 208,
Mosquito repellent product 'odomos' is classified under Heading 3808, taxed@ 18% GST (All.) 219

No ITC available for goods/services received by applicant for construction of Marriage Hall on his own account  (AAR- Tamil Nadu) 165,
'Fortified rice kernels' are classified under HSN 1904, taxable @ 18% GST (AAR- Rajasthan) 198,
Application for rectification filed after 6 months of AAR's order rejected, being barred by limitation (AAR- Maharashtra) 188

AAAR could not condone the delay for filing an appeal beyond 30 days (AAAR-Karnataka) 625,
GST leviable on unadjusted advances received before July 1, 2017 for works contract on GST implementation date  (AAAR-West Bengal) 647,
Licensing services for right to use minerals are taxable @ 18% GST during period July , 2017 to December , 2018 (AAAR-Odisha) 654

No coercive action to be taken against assessee w.r.t. offence under GST until disposal of SLP (SC) 574,
Appeal could not be filed against internal order passed by Adjudicating Authority (SC) 562,
HC should dispose off cases for release of seized goods as per GST provision  (SC) 576

Bus passes distributed to commuters & facilitation charges to be included in value of transport service (AAR- Karnataka) 464,
Erection, renovation & commissioning of data centers is 'works contract', taxed @ 18% GST (AAR-Karnataka) 453,
Resale of food & bakery products is not covered under 'restaurant services' (AAR-Kerala) 477

Supply of goods & services separately identifiable cannot be considered as 'composite supply'  (AAR-Kerala) 349,
Services of quality testing & certification of gold ornaments are taxable @18% GST (AAR-Kerala) 353,
 Chicken meat used in baker wares is not covered under food preparations of meat (AAR-West Bengal) 381

Acharya Shree Mahashraman Chaturmas  Pravas Vyavastha Samiti  Trust, In re (AAR - Karnataka) 254,
Dipeet Agarwal,  In re (AAR - West Bengal) 277,
Manipal  Energy & Infratech Ltd., In re (AAR - Karnataka)  310

Incorporating : 
Bajaj Finance Ltd., In re (AAAR - Mah.) 183, 
Bindu (S.) v. Assistant Commissioner, Central Goods & Services Tax Department (Ker.) 168 , 
Elenya India Trading (P.) Ltd. v.O ffi ce of Principal Commissioner of Central Tax & Central Excise (Bom.) 180

Ananthakrishna Shetty v. Mangalore Mahanagara Palike  (Kar.) 93,
Bajaj Finance  Ltd., In re (AAAR  - Mah.) 119 ,
Eagle Home  Appliances (P.) Ltd. v.  Asstt. Commissioner (Ker.) 95,

Arivu  Educational  Consultants  (P.) Ltd., In re  (AAR -  Karnataka) 25,
Children  of  The World India  Trust, In re (AAR - Maharashtra) 37,
Excel  Earthings, In re (AAR - Kerala) 52

Bhutoria Refrigeration (P.) Ltd., In re (AAAR - Maharashtra) 888,
Calcutta  Canvas  Co.  v. Union of India (Mad.)  907,
Delphi TVS  Technologies Ltd. v. Assistant Commissioner (ST) (Mad.) 910,

Crown Beers India (P.) Ltd., In re (AAAR-Maharashtra)780,
Enprocon Enterprise Ltd. v. Asstt. CST (Guj.) 812,
GE T&D India Ltd. v. Union of India (All.) 810

Bengal Peerless Housing Development Company Ltd., In re (AAAR - West Bengal) 701,
Bridge Hygiene Services (P.) Ltd. v. STO (Ker.) 684,
Jotun India (P.)  Ltd.,  In re (AAR - Maharashtra) 691

A.M. Abdul Rahman Rowther & Co., In re (AAR - Tamil Nadu) 555,
Aadinath Industries v. Union of India  (Delhi) 611,
Bharat Electronics Ltd., In re (AAR - Karnataka) 593

Jilani Shahnavaz Mulla v. State of Gujarat (Guj.) 510,
Delhi Goods and Services Tax Act, 2017,
Gujarat Goods and Services Tax Act 2017

Integrated  goods and services tax Act, 2017,
Maharashtra goods and services tax Act, 2017,
Gujarat State Financial Services Ltd., In re (AAR- Gujarat) 383

Haryana Goods and Services Tax Act,2017,
Karnataka Goods and Services Tax Act,2017,
Claim of ITC on inputs used for construction

No GST on delayed payment charges collected by stock broker from clients w.r.t purchase of securities (AAAR -  Uttar Pradesh)141,
Shifting of transmission lines is not 'supply of goods', GST not applicable (AAR - Rajasthan) 153,
ITC shall not be allowed, if payments are netted off against receivable ( AAR - Tamil Nadu) 162

Supply of goods from bonded warehouse to vessels is exempted from GST  (AAR-Maharashtra) 30,
Parts of fishing/floating vessels fall under Heading No. 8902 (AAR-Kerala) 45,
Separate  GST registrations allowable to multiple companies functioning from same address (AAR-Kerala) 48

ITC availed on input services (remaining unutilized) would not be refunded on account of inverted duty structure (AAR- Maharashtra) 833,
IGST paid on export which has rejected earlier due to wrong drawback code mentioned in shipping bills to be refunded (Madras) 853,
Advance Ruling on formula involved in calculation of refund does not fall within purview of section 97 of CGST Act (AAR - Maharashtra) 833

Supply of food at events organized in the club premises is taxable @18% GST (AAAR - West Bengal) 721,
Tools supplied by OEM to component manufacturer for free shall not be added to value of component (AAR - Karnataka) 738,
Accumulated ITC lying unutilized in respect of noticed goods, on account of inverted duty structure , shall not lapse (Gujarati) 801

Services of printing or reproducing the contents of customers are taxable @ 18% GST (AAR- Maharashtra) 645,
Plastic handles for motor vehicle doors to be treated as articles of plastic, taxable @ 18% GST (AAR- Maharashtra) 657,
Money received by society from company for village development programme is a 'consideration' for supply of service (AAR- New Delhi ) 677

Contribution received by Banking Institute from RBI for improvement in banking operations liable to GST (AAR-Maharashtra) 557, 
ITC can be availed on full GST charged on undiscounted supply invoice of goods/services issues by supplier (AAAR-Tamil Nadu), 
Services to foreign clients where place of supply and location of supplier are in same state, liable to CGST & SGST (AAR-Maharashtra) 578

Question raised on 'assessment of supplies based on taxability' does not fall within AAR's jurisdiction (AAR-Maharashtra) 411,
Services of reviving river provided to irrigation & Waterways Directorate, exempt under GST (AAR-West Bengal) 429,
'Cluster' which is mounted on front end of motor vehicle is a part of motor vehicle, taxable @ 28% GST (AAR-Maharashtra) 434

Air conditioner supplied with installation, testing & commissioning services under a contract is 'composite supply' (AAR-Maharashtra) 305,
ITC on Motor Vehicle purchased for providing trial runs to customers & capitalized in books is available (AAR-Goa) 355,
Co-operative society not established/constituted by Govt. is not liable to deduct TDS under GST (AAR-Rajasthan) 358

No exemption under GST for expansion of unit established in the State of Uttar Pradesh (Allahabad) (Mag.) 44,
Services of renting out dwelling units for residential purposes are exempt from GST (AAR -  West Bengal) 234,
Steel mug with a plastic outer body is to be treated as an article of steel, taxed @ 12% GST (AAR - Maharashtra ) 243

Supply of lodging service along with other services by boarding house to be treated as 'mixed supplies' (AAAR- West Bengal) 122,
Prohibition order could not be passed for the goods which were already accounted for in the books of account (Gujarat) 158,
Notifications dated 31-8-2019

ITC not available on expenses incurred on promotional schemes (AAR- Maharashtra) 60,
TDS under GST not to be levied in case of exempt supplies provided to local authority (AAR - West Bengal) 95,
 Services in respect of 'approved vocational education courses' are exempt from GST (AAR - Maharashtra) 21

March 24,2020

March 17, 2020

March 10, 2020

March 03, 2020

February 25, 2020

February 18, 2020

February 11, 2020

February 04, 2020

January 28, 2020

January 21, 2020

January 14, 2020

January 07,2020

December 31, 2019

December 24, 2019

December 17, 2019

December 10, 2019

Weekly journal incorporates recent developments in GST law.

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Goods & Services Tax Cases - March 03, 2020

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