All landmark rulings

1. GST ·AAR · 25 Jul 2022
   Fruit juice marketed under the brand name Ber Berry by applicant is classifiable under GST Tariff Heading 2008.

   In the matter of Italian Edibles Pvt Ltd

   (2022) TaxCorp(IDT) 6511 (AAR)

2. GST ·AAR · 25 Jul 2022
   Supply covered under the agreement entered into by the applicant with State transport undertaking is covered under Entry No. 22 of Notification No. 12/2017-Central tax (Rate) and is an exempt services.

   In the matter of Maa Associates

   (2022) TaxCorp(IDT) 6510 (AAR)

3. GST ·Gujarat High Court · 22 Jul 2022
   HC- Merely because the section empowers the Officers to carry out an investigation or inquiry, does not give them unbridled power to infringe upon a citizen’s fundamental right guaranteed under Article 21 of the Constitution of India.

   Sanjay Mukeshbhai Patel vs State of Gujarat

   (2022) TaxCorp(IDT) 6508 (HC-GUJARAT)

4. GST ·AAR · 22 Jul 2022
   AAR- Mixing of lime in tobacco leaves does not alter the nature of the product. The addition of their volatile flavours will not amount to rendering unmanufactured tobacco to manufactured tobacco.

   In the matter of Gyankeer Products Pvt Ltd.

   (2022) TaxCorp(IDT) 6507 (AAR)

5. GST ·AAR · 22 Jul 2022
   AAR- Plant Canteen Services provided by applicant from premises rented from NTPC is neither classifiable as Restaurant Service nor Outdoor Catering Service rather it is classifiable as Temporary Staffing Services.

   In the matter of Indian Coffee Workers Cooperative Society

   (2022) TaxCorp(IDT) 6506 (AAR)

6. GST ·AAR · 21 Jul 2022
   Judicial pronouncement given under the service tax laws is squarely applicable to similar provisions under the GST Act.

   In the matter of Sunil Giri

   (2022) TaxCorp(IDT) 6502 (AAR)

7. GST ·Karnataka High Court · 20 Jul 2022
   Circular cannot have the effect of overruling the notification.

   DPJ Bidar-Chincholi (Annuity) Road Project Pvt. Ltd. vs UOI

   (2022) TaxCorp(IDT) 6501 (HC-KARNATAKA)

8. GST ·AAR · 20 Jul 2022
   Supply of applicant including installation, testing and commissioning of Machinery & Plant items is not composite supply of works contract eligible for benefit of exemption notification.

   In the matter of HYT Engineering Company Pvt. Ltd.

   (2022) TaxCorp(IDT) 6500 (AAR)

9. GST ·AAR · 20 Jul 2022
   Services provided by the applicant to AIIMS by way of entrance examination are exempt.

   In the matter of MEL Training and Assessment Ltd

   (2022) TaxCorp(IDT) 6499 (AAR)

10. GST ·Madras High Court · 18 Jul 2022
    As the TRAN-1 filed by the assessee, is admittedly incorrect in law, it does not hold any force, and the question of availment of credit does not arise.

    Tvl Rashtriya Ispat Nigam Ltd vs. The Deputy Commissioner & Anr

    (2022) TaxCorp(IDT) 6495 (HC-MADRAS)

11. GST ·AAR · 15 Jul 2022
    Supply of complimentary tickets issued in the course or furtherance of business, is an act of forbearance and thus would be covered under the scope of supply under section 7 of the CGST Act, 2017.

    In the matter of K.P.H. Dream Cricket Pvt Ltd

    (2022) TaxCorp(IDT) 6493 (AAR)

12. GST ·Bombay High Court · 15 Jul 2022
    Relationship between the FTO and the subscriber is on principal to principal basis and not on principal and agent basis and there is no evidence to substantiate that the FTO has authorised its subscriber to be its representative.

    Vodafone Idea Limited Vs The Union of India and ANR

    (2022) TaxCorp(IDT) 6492 (HC-BOMBAY)

13. GST ·AAR · 14 Jul 2022
    Reimbursement of cost is also part of consideration for Supply of Transfer of Going Concern Service and hence, exempted.

    In the matter of Airports Authority of India

    (2022) TaxCorp(IDT) 6490 (AAR)

14. GST ·Madras High Court · 14 Jul 2022
    Appellate Authority is directed to entertain the appeal although filed belatedly for which rescue has already come from the Top Court in the suo motu writ petition.

    Hotel Southern Comforts vs. State Tax Officer

    (2022) TaxCorp(IDT) 6489 (HC-MADRAS)

15. GST ·AP High Court · 13 Jul 2022
    Interim protection can be granted subject to deposit of 10% of the disputed liability.

    MS Agarwal Foundries Pvt Ltd vs UOI

    (2022) TaxCorp(IDT) 6486 (HC-AP)

16. GST ·Jharkhand High Court · 13 Jul 2022
    Since there is no dispute regarding short payment, realization of the balance amount from ECL does not appear to suffer from any illegality.

    Maa Tara Constructions V. Union of India & Ors.

    (2022) TaxCorp(IDT) 6485 (HC-JHARKHAND)

17. GST ·AAR · 13 Jul 2022
    Advance ruling can be sought only in relation to the supply of goods or services or both undertaken or proposed to be undertaken, refrains itself from giving any ruling in respect of services where Applicant is not a supplier.

    In the matter of Karnataka Secondary Education Examination Board

    (2022) TaxCorp(IDT) 6484 (AAR)

18. GST ·AAR · 13 Jul 2022
    It is beyond Authority’s jurisdiction u/s 97(2) to give any ruling in respect of question that whether the Applicant’s GST registration should be retained or surrendered.

    In the matter of Karnataka Text Book Society.

    (2022) TaxCorp(IDT) 6483 (AAR)

19. GST ·AAR · 13 Jul 2022
    Contracts entered into with various city corporations and municipalities towards supply of pure services in relation to Solid Waste Management, except that of Bio-CNG carried out at Central Asphaltic Plant for the Greater Chennai Corporation are exempted from GST.

    In the matter of Srinivas Waste Management Services Pvt. Ltd.

    (2022) TaxCorp(IDT) 6482 (AAR)

20. GST ·AAR · 13 Jul 2022
    Sale of Advertising Space is classified under SAC 998365, and is exigible to 9% CGST and 9% SGST.

    In the matter of Myntra Designs Pvt. Ltd.

    (2022) TaxCorp(IDT) 6481 (AAR)

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