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Admissibility of input tax credit on upfront lease premium

Case Name : In re Kamarajar Port Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 32/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Integration, testing and installation of software between centres of a same unit is supply between distinct persons

Case Name : In re Ola Electric Technologies Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 31/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST exempt on Maintenance of Micro Compost Centres for Greater Chennai Corporation

Case Name : In re Gokulram Shanmugam Kantharajan (Jay Kay Trans) (GST AAR Tamilnadu)
Appeal Number : Order No. 30/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST on Supply of Medicines while providing health care services to Out-patients of hospital

Case Name : In re Kumaran Medical Center (GST AAR Tamilnadu)
Appeal Number : Order No. 29/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAR Tamilnadu allows Tulasi Textiles to withdrawn the application

Case Name : In re Tulasi Textiles (GST AAR Tamilnadu)
Appeal Number : Advance Rulings No. 28/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAR Tamilnadu allows Sakkthi Polymers to withdrawn application

Case Name : In re Sakkthi Polymers (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 27/AAR/2022
Date of Judgement/Order : 29/07/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAAR rejects application as matter was already pending before DGGI

Case Name : In re Anik Milk Products Private Limited (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/04/2020
Date of Judgement/Order : 14/01/2020
Related Assessment Year :
Courts : AAAR (544) AAR Madhya Pradesh (107) Advance Rulings (3785)
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Application not maintainable if question raised is already pending or decided: AAAR

Case Name : In re Saisanket Enterprises (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/05/2021
Date of Judgement/Order : 26/07/2021
Related Assessment Year :
Courts : AAAR (544) AAR Madhya Pradesh (107) Advance Rulings (3785)
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ITC not eligible on inward supply of motor vehicles used for demonstration

Case Name : In re Khatwani Sales And services LLP (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/05/2020
Date of Judgement/Order : 20/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Madhya Pradesh (107) Advance Rulings (3785)
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No GST on Service by service provider located in a non-taxable territory for Skill Development project of Govt

Case Name : In re Directorate of Skill Development (DoSD) (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/05/2020
Date of Judgement/Order : 14/01/2020
Related Assessment Year :
Courts : AAAR (544) AAR Madhya Pradesh (107) Advance Rulings (3785)
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