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Rejected paddy seed not fit for human consumption merit classification under chapter heading 100610

Case Name : In re Shraddha Traders (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/ AAR/08/2022-Raipur
Date of Judgement/Order : 31/10/2022
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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Punjab VAT Act doesn’t provide registration of FIR hence IPC provisions not invocable

Case Name : Deepak Kumar Vs State of Punjab (Punjab and Haryana High Court)
Appeal Number : CRM-M-38352-2014
Date of Judgement/Order : 29/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import

Case Name : In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha)
Appeal Number : Advance Ruling No. 01/ODISHA-AAAR/Appeal/2021-22
Date of Judgement/Order : 08/04/2021
Related Assessment Year :
Courts : AAAR (544) AAR Odisha (44) Advance Rulings (3785)
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Job work charges should be clearly mentioned in invoices: AAAR

Case Name : In re  Indian Oil Corporation Limited (GST AAAR Odisha)
Appeal Number : Advance Ruling No. 01/ODISHA-AAAR/Appeal/2022-23
Date of Judgement/Order : 21/06/2022
Related Assessment Year :
Courts : AAAR (544) AAR Odisha (44) Advance Rulings (3785)
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GST registration stands revived on uploading pending returns as returns not uploaded due to health issue

Case Name : Tvl. Marimuthu Venkateshwaran Vs Commissioner (Madras High Court)
Appeal Number : W.P.(MD) No. 25865 of 2022
Date of Judgement/Order : 15/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Flavored Milk for Tea Preparation classifiable under heading 04012000

Case Name : In re HR Food Processing (P) Ltd (AAR Jharkhand)
Appeal Number : Advance Ruling No. JHR/AAR/2022-23/02
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : AAR Jharkhand (16) Advance Rulings (3785)
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Damodar Valley Corporation under definition of Government Entity for GST

Case Name : In re Damodar Valley Corporation (GST AAR Jharkhand)
Appeal Number : Advance Ruling No. JHR/AAR/2022-23/01
Date of Judgement/Order : 28/03/2022
Related Assessment Year :
Courts : AAR Jharkhand (16) Advance Rulings (3785)
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Matter involving adjudication of facts cannot be entertained under Article 226

Case Name : K. Sanalkumar Vs State Tax Officer (Intelligence) (Kerala High Court)
Appeal Number : WP(C) N0. 36165 of 2022
Date of Judgement/Order : 11/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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GST on Reimbursement of expenses at actual cost incurred by employee staffs

Case Name : In re Yaadvi Scientific Solutions Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 45/2022
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on supply of prepackaged & labelled rice upto 25 Kgs to exporter

Case Name : In re Aroma Agrotech Pvt Ltd. (GST AAR Haryana)
Appeal Number : Advance No. HR/HAAR/06/2022-23
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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