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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. AAR · 07 Jun 2024
    ITC inadmissible on Rotary Car Parking System, a ‘civil structure’

    In the matter of Arthanarisamy Senthil Maharaj

    (2024) TaxCorp(IDT) 9148 (AAR)

  2. Kerala High Court · 06 Jun 2024
    Kerala HC Grants 30-Day Window for Claiming ITC, Upholds Validity of Sections 16(2)(c), 16(4), and 155 of CGST Act

    M. Trade Links vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9145 (HC-KERALA)

  3. AAR · 06 Jun 2024
    Gujarat AAR: 'ZLD Treated Water' from Industrial Waste Taxable at 18%, Ineligible for Exemption

    In the matter of Gujarat Eco Textile Park Ltd.

    (2024) TaxCorp(IDT) 9144 (AAR)

  4. AAR · 06 Jun 2024
    Tamil Nadu AAR: 'VYAVSHAY' Mobility Services Classified as E-commerce Operator, GST Payable on App Usage Charges

    In the matter of Balat Enterprises Pvt. Ltd.

    (2024) TaxCorp(IDT) 9143 (AAR)

  5. AAR · 06 Jun 2024
    Rajasthan AAR: Margin Scheme Benefit Not Applicable to Dealers of Used Iron/Plastic Scrap and PET Bottles

    In the matter of Hitesh Gwalani

    (2024) TaxCorp(IDT) 9142 (AAR)

  6. AAR · 06 Jun 2024
    Gujarat AAAR: Instant Mix Flours Used in Food Preparations Like Khaman, Dalwada Taxable at 18% GST

    In the matter of Kitchen Express Overseas Ltd.

    (2024) TaxCorp(IDT) 9141 (AAR)

  7. AAR · 05 Jun 2024
    Gujarat AAR Denies GST Exemption for Consultancy Services to State Govt., Cites Lack of Direct Link to Municipal/Panchayat Functions

    In the matter of Devendra K Patel

    (2024) TaxCorp(IDT) 9139 (AAR)

  8. AAR · 05 Jun 2024
    TN AAR: Export of Shrimps in Individual Printed/Plain Pouches up to 25 Kgs Attracts GST as 'Pre-packaged and Labelled'

    In the matter of Asvini Fisheries Pvt Ltd

    (2024) TaxCorp(IDT) 9138 (AAR)

  9. AAR · 05 Jun 2024
    Karnataka AAR: Transport Documents Issued by Individual Truck Owners Qualify as 'Consignment Note', Attracting GST Under RCM

    In the matter of Karnataka Co-operative Mill Producers Federation Ltd.

    (2024) TaxCorp(IDT) 9137 (AAR)

  10. AAR · 05 Jun 2024
    Gujarat AAAR Upholds AAR, Denies ITC on Supply of Air Conditioning, Cooling, and Ventilation Systems as Works Contract Services for Immovable Property

    In the matter of Wago Pvt Ltd

    (2024) TaxCorp(IDT) 9136 (AAR)

  11. AAR · 05 Jun 2024
    UP AAR: Electricity Distribution Company Liable to Pay GST on 'Supervision Charges' for Line Installation, Not on Entire Amount

    In the matter of Madhvanchal Vidyut Vitran Nigam Ltd.

    (2024) TaxCorp(IDT) 9135 (AAR)

  12. AAR · 05 Jun 2024
    Tamil Nadu AAR: Exporter Not Liable to Pay GST on Export Freight for Goods Exported on CIF Basis

    In the matter of DCW Ltd.

    (2024) TaxCorp(IDT) 9134 (AAR)

  13. Delhi High Court · 04 Jun 2024
    Delhi HC Modifies Retrospective GST Registration Cancellation, Emphasizes Need for Reasoned Orders

    Kalpatru Industries Vs. The Commissioner SGST Delhi

    (2024) TaxCorp(IDT) 9131 (HC-DELHI)

  14. Calcutta High Court · 04 Jun 2024
    Allahabad HC Quashes Penalty Imposed Before Submission of Explanation, Calls Opportunity 'Meaningless'

    Maa Kamakhya Traders vs. UOI

    (2024) TaxCorp(IDT) 9128 (HC-CALCUTTA)

  15. AAR · 04 Jun 2024
    ‘Bee Prine Feed’ classifiable as artificial honey attracting 18% GST

    In the matter of Technocrats Equipments Sales & Service

    (2024) TaxCorp(IDT) 9127 (AAR)

  16. AAR · 04 Jun 2024
    Karnataka AAR Classifies 'EDF Thrusters with Battery Pack for Jet Suit' as 'Fans', Subjecting Them to 18% GST

    In the matter of Turbotech Precision Engineering Pvt Ltd

    (2024) TaxCorp(IDT) 9126 (AAR)

  17. AAR · 04 Jun 2024
    Uttar Pradesh AAR: Unfinished Residential Units Subject to GST, Emphasizing Completion Certificate's Importance

    In the matter of Savfab Buidtech Pvt Ltd

    (2024) TaxCorp(IDT) 9125 (AAR)

  18. Allahabad High Court · 03 Jun 2024
    HC - Allahabad HC Quashes GST Order Against Eveready Industries Passed Without Personal Hearing

    Eveready Industries India Ltd vs. State of U.P.

    (2024) TaxCorp(IDT) 9121 (HC-ALLAHABAD)

  19. Allahabad High Court · 03 Jun 2024
    HC - Allahabad HC Upholds Validity of Time Extension for GST Adjudication Orders Amid COVID-19 Pandemic

    Graziano Trasmissioni vs. Goods And Services Tax And 5 Ors.

    (2024) TaxCorp(IDT) 9120 (HC-ALLAHABAD)

  20. Sikkim High Court · 03 Jun 2024
    HC - Sikkim HC Upholds Rejection of Glenmark's Budgetary Support Claim, Rules Scheme is a Grant Not Duty Refund

    Glenmark Pharmaceuticals Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9119 (HC-SIKKIM)

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