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Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

Case Name : In re Airbus Group India Pvt. Ltd.  (GST AAAR Karnataka)
Appeal Number : Advance Ruling No. KAR/AAAR/Appeal-09/2021-22
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise

Case Name : Godrej & Boyce Mfg. Co. Ltd. Vs Union of India and Ors. (Bombay High Court)
Appeal Number : Writ Petition No. 3226 of 2019
Date of Judgement/Order : 08/11/2021
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Coach Work for EMU/MEMU trains of Railway falls under Chapter 86.07 of GST Tariff

Case Name : In re Prag Polymers (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 86/2021
Date of Judgement/Order : 08/11/2021
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST not applicable on payment of notice pay and allowed ITC on canteen services

Case Name : M/s Bharat Oman Refineries Limited (GST AAAR Madhya Pradesh)
Appeal Number : Advance Ruling No. MP/AAAR/07/2021
Date of Judgement/Order : 08/11/2021
Related Assessment Year :
Courts : AAAR (544) AAR Madhya Pradesh (107)
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Separate registration not required for supply of works contract service in Karnataka

Case Name : In re GEW (India) Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 63/2021
Date of Judgement/Order : 08/11/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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KVAT Act – Amnesty Application does not warrant automatic Dismissal of Appeal

Case Name : Sakthi Agencies Vs The Assistant Commissioner (Kerala High Court)
Appeal Number : WP(C) No. 13611 of 2021
Date of Judgement/Order : 05/11/2021
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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GST exempt on printing of pre-examination material for educational boards/Universities

Case Name : In re Hitech Print Systems Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 24/2021
Date of Judgement/Order : 05/11/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Design, supply, installing, testing & commissioning of train collision avoidance system in locomotives falls under HSN ‘8530’

Case Name : In re Medha Servo Drives Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 23/2021
Date of Judgement/Order : 05/11/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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AAR rejects application as proceedings on similar issue was pending before DGGI

Case Name : In Re M/s. Megha Engineering & Infrastructures Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 19/2021
Date of Judgement/Order : 05/11/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST :Writ petition not admissible if alternative statutory remedy was available

Case Name : Steel Centre Vs State Tax Officer (Inspections 1) (Madras High Court)
Appeal Number : W .P. Nos. 22150, 22152 and 22154 of 2021
Date of Judgement/Order : 21/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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