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Stipends reimbursed by Trainer Companies doesn’t attract GST

Case Name : In re Yashaswi Academy For Skills (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-Ara-83/2019-20/B-47
Date of Judgement/Order : 20/08/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on services by World Economic Forum to its Liaison office in India

Case Name : In re World Economic Forum, India Liaison Office (AAR Maharashtra)
Appeal Number : No. GST-ARA-11/2019-20/B-50
Date of Judgement/Order : 20/08/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on hiring of Non-AC buses to Company for Transport of Staff

Case Name : In re Shailesh Ramsunder Pande (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-Ara-66/2019-20/B-49
Date of Judgement/Order : 20/08/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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HC lifts Provisional GST assessment as no Section 73 & 74 proceedings were pending

Case Name : Mahavir Enterprise Vs. State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 9586 of 2020
Date of Judgement/Order : 19/08/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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Advance ruling obtained with misrepresentation of facts is void ab-initio

Case Name : In re J K Papad Industries (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/28
Date of Judgement/Order : 18/08/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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P&H HC allow Spicejet to pay GST dues in installment

Case Name : Spicejet Limited Vs Excise and Taxation Officer cum Proper Officer (Punjab and Haryana HC)
Appeal Number : CWP-14892-2021 (O&M)
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : All High Courts (14158) Punjab and Haryana HC (459)
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HC Court directs GST dept to consider ‘Spicejet’ Plea of paying GST dues in Installments

Case Name : Spicejet Limited Vs Excise And Taxation Officer Cum Proper Officer (Punjab & Haryana High Court)
Appeal Number : CWP-14892-2021 (O&M)
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : All High Courts (14158) Punjab and Haryana HC (459)
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Others cannot make AAR application for Joint Venture Company

Case Name : In re Mukesh & Associates (GST AAR Tamilnadu)
Appeal Number : ORDER No. 34/ARA/2021
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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AAR explains applicability of paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019

Case Name : In re Thiru Neelakanta Realtors LLP (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 33/ARA/2021
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Without material evidence for proposed supply, no ruling can be extended : AAR

Case Name : In re Esmario Marine Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 32/AAR/2021
Date of Judgement/Order : 17/08/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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