All landmark rulings

1. GST ·AAR · 11 Sep 2018
   AAR - “Heat Shrinkable Cable Joining Kits” assembled from various components is classifiable under CH 8547.

   In the matter of Western Cablex Engineering Pvt. Ltd.

   (2018) TaxCorp(IDT) 1952 (AAR)

2. GST ·AAR · 11 Sep 2018
   AAR - ‘Cargo Trolley’ for carrying cargo from one place to another and designed for transportation is classifiable under HS Code 87168090.

   In the matter of Aakash Engineers

   (2018) TaxCorp(IDT) 1951 (AAR)

3. GST ·AAR · 11 Sep 2018
   AAR - Printed pamplet/leaflet is classifiable as supply of 'service' under SAC 9989.

   In the matter of Temple Packaging Pvt. Ltd.

   (2018) TaxCorp(IDT) 1950 (AAR)

4. GST ·Anti-profiteering Authority · 10 Sep 2018
   NAA - Guilty of profiteering - Price not reduced despite reduction in GST rate on product from 28% to 18% vide Notification No. 41/2017- Central Tax (Rate) w.e.f. November 15, 2017.

   In the matter of Sharma Trading Company

   (2018) TaxCorp(IDT) 1949 (NAA)

5. GST ·Gujarat High Court · 10 Sep 2018
   HC - PIL challenging constitutional validity of Section 47 of CGST Act, 2017 regarding late fees for filing delayed returns dismissed.

   Raj Sanjaybhai Tanna vs. UOI

   (2018) TaxCorp(IDT) 1948 (HC-GUJARAT)

6. GST ·AAR · 10 Sep 2018
   AAR - ‘Marine Consultancy Service’ provided to foreign ship owner is not a “composite supply” under provisions of Section 2(30) of CGST.

   In the Matter of Five Star Shipping

   (2018) TaxCorp(IDT) 1946 (AAR)

7. GST ·MP High Court · 07 Sep 2018
   HC - Writ dismissed - Writ is not entertainable as entire petition is based on newspaper report about distribution of free passes and no other material has been produced in support of allegations.

   Digvijay Singh Bhandari vs. Shri Nishant Warwade & Others

   (2018) TaxCorp(IDT) 1943 (HC-MP)

8. GST ·MP High Court · 04 Sep 2018
   HC - Clarification sought from CBIC in respect of GST applicability on goods supplied through duty-free shops.

   Vasu Clothing Private Limited vs. Union Of India

   (2018) TaxCorp(IDT) 1939 (HC-MP)

9. GST ·Kerala High Court · 04 Sep 2018
   HC - Filing of TRAN-1 allowed where petitioner was unable to upload same in time on account of some system error.

   B.M. Reeja vs. State Tax Officer

   (2018) TaxCorp(IDT) 1938 (HC-KERALA)

10. GST ·Rajasthan High Court · 04 Sep 2018
    HC - Writ admitted challenging non-completion of migration process.

    Balaji Construction Company vs. State Of Rajasthan

    (2018) TaxCorp(IDT) 1937 (HC-RAJASTHAN)

11. GST ·AAR · 03 Sep 2018
    AAR - Concessional rate of 12% to be applied for low cost houses, with carpet area of 60 square mts.

    Prajapati Developers IN Re

    (2018) TaxCorp(IDT) 1934 (AAR)

12. GST ·AAR · 03 Sep 2018
    AAR - No ITC is on unutilized CENVAT credit such as Education Cess (EC), Secondary & Higher secondary Education cess (SHEC) & Krishi Kalyan Cess (KKC) lying in the books of Accounts.

    CMI FPE Limited In Re

    (2018) TaxCorp(IDT) 1933 (AAR)

13. GST ·AAR · 03 Sep 2018
    AAR - A public charitable and religious trust engaged in spreading spiritual teaching is liable to GST on supply of goods and/or services.

    Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra IN Re

    (2018) TaxCorp(IDT) 1932 (AAR)

14. GST ·AAR · 29 Aug 2018
    AAAR - GST on ‘PVC Floor Mat’ to be 18% under Tariff Heading 3918 as “Floor coverings of plastics” and not under Tariff Heading 5705.

    In the matter of National Plastic Industries Limited

    (2018) TaxCorp(IDT) 1925 (AAR)

15. GST ·AAR · 28 Aug 2018
    AAAR - Mere removal of registered brand name logos does not render the goods ‘unbranded’. Benefit of GST exemption cannot be extended in terms of Notification No. 2/2017-Central Tax (Rate).

    Aditya Birla Retail Ltd.

    (2018) TaxCorp(IDT) 1923 (AAR)

16. GST ·AAR · 23 Aug 2018
    AAAR - Promotion & marketing of various courses of foreign universities among prospective students in India does not constitute “export of services” u/s 2(6) of IGST Act and subject to GST.

    In the matter of Global Reach Education Services Private Limited

    (2018) TaxCorp(IDT) 1917 (AAR)

17. GST ·AAR · 23 Aug 2018
    AAAR - ‘SIKA Block Joining Mortar’ to be classified under Tariff Item 3824 as notified under Sl. No. 97 of Schedule III of Notification No. 1/2017-Central Tax (Rate) liable to 18% GST.

    In the matter of Sika India Private Limited

    (2018) TaxCorp(IDT) 1916 (AAR)

18. GST ·AAR · 23 Aug 2018
    AAAR - Supply of UPS and battery under a single contract at a combined single price, is liable to GST as ‘mixed supply’ u/s 2(74) of CGST.

    In the matter of Switching Avo Electro Power Ltd.

    (2018) TaxCorp(IDT) 1915 (AAR)

19. GST ·Kerala High Court · 22 Aug 2018
    HC - Provisional release ordered in respect of goods detained for incomplete Part B of E-way Bill during inter- state movement owing to technical glitches.

    Garuda Timber Traders vs. The Asst. State Tax Officer, Malappuram & Ors.

    (2018) TaxCorp(IDT) 1913 (HC-KERALA)

20. GST ·AAR · 20 Aug 2018
    AAAR - No ITC on purchase of motor vehicles (cash carrying vans) used for cash management business and disposed thereafter as ‘scrap’.

    In the matter of CMS Info Systems Ltd.

    (2018) TaxCorp(IDT) 1908 (AAR)

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