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Manpower Agency cannot escape GST liability on Gross amount by showing Services Charges and Salary/Wages Separately

Case Name : In re Prodip Nandi (GST AAR West Bengal)
Appeal Number : Order No. 13/WBAAR/2021-22
Date of Judgement/Order : 08/10/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on amount received by Arbitration for works executed in pre-GST period

Case Name : In re Continental Engineering Corporation (GST AAR Telangana)
Appeal Number : TSAAR Order No.13/2021
Date of Judgement/Order : 08/10/2021
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Aahana Naturopathy Centre not eligible for GST Exemption

Case Name : In re Corbett Nature Reserve (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 05/2021-22
Date of Judgement/Order : 08/10/2021
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Technical Glitches not to stand in way of ultimate relief to Taxpayers: Kerala High Court grants GST Refund

Case Name : Dantara Jewellers Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C) No. 19271 of 2021
Date of Judgement/Order : 07/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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No auto cancellation of Registration of Purchasing dealer for fraud by selling dealer

Case Name : Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax (Orissa High Court at Cuttack)
Appeal Number : W.P.(C) No.15265 of 2021
Date of Judgement/Order : 04/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Preparation of Gutka at Pan Shop for sale not eligible for Composition Scheme

Case Name : In re Gulab Singh Chauhan (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling No. 15/2021
Date of Judgement/Order : 06/10/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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MP AAR rectifies mistakes in GST Number and original order No.

Case Name : In re Dhanraj Organics Private Limited (GST AAR Madhya Pradesh)
Appeal Number : Order No. 14/2021
Date of Judgement/Order : 06/10/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST on supply of medicines, consumables etc to patients admitted in hospitals

Case Name : In re Dadaji Hospitals Private Limited (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling No. 13/2021
Date of Judgement/Order : 06/10/2021
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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HC upheld reopening of computation of surcharge for earlier periods based on binding judgment

Case Name : Sky Automobiles Vs Deputy Commissioner of Commercial Tax (Orissa High Court)
Appeal Number : W.P.(C) Nos. 2225 of 2017
Date of Judgement/Order : 01/10/2021
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Printing of Pamphlet/leaflet falls under the category of supply of service

Case Name : In re Temple Packaging Pvt. Ltd. (AAR Daman and Diu)
Appeal Number : Order No. 011AAAR/Temple/DMN/UTGST/20-21/17096-21
Date of Judgement/Order : 05/10/2021
Related Assessment Year :
Courts : AAR Daman/Diu/DNH (6) Advance Rulings (3785)
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