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GST on Capital Subsidy for Green Field Public Street Lighting System

Case Name : In re Surya Roshni LED Lighting Projects Limited (GST AAR Odisha)
Appeal Number : Advance Ruling Order No. 05/ODISHA-AAR/2020-21
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Odisha (39) Advance Rulings (3653)
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Capital Subsidy for Public Street Lighting System includible in Transaction Value for GST

Case Name : In re Pinnacles Lighting Project Private Limited
Appeal Number : Advance Ruling No. 04/Odisha-AAR/2020-21
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Odisha (39) Advance Rulings (3653)
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‘Flavoured milk’ classifiable under Tariff Item 22029930

Case Name : In re Gujarat Co-Operative Milk Marketing Federation Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/04/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (396) Advance Rulings (3653)
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GST on Solar HT XLPE & LT XLPE Cables- No Decision by AAR due to non-submission of details

Case Name : In re Apar Industries ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/03/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (396) Advance Rulings (3653)
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GST on supply installation, operation & maintenance of Greenfield Public Street Lighting System

Case Name : In re Nexustar Lighting Project Private Limited (GST AAR Odisha)
Appeal Number : Order No.03/ODISHA-AAR/2020-21
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Odisha (39) Advance Rulings (3653)
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GST on Solar DC Cables- No Decision by AAR due to non-submission of details

Case Name : In re Apar Industries Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/02/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (396) Advance Rulings (3653)
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GST on reverse charge basis on amount paid for reimbursement of Stamp tax as pure agent

Case Name : In re Enpay Transformer Components India Private Limited. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/01/2021
Date of Judgement/Order : 20/01/2021
Related Assessment Year :
Courts : AAR Gujarat (396) Advance Rulings (3653)
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Rule 138(5) not applies to goods transported from one state to another state

Case Name : UP and UP Elevators Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C). No. 1441 of 2021(E)
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (13420) Kerala High Court (864)
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Allow ‘NIXI’ to rectify bona fide human error in Form GST TRAN-1: HC

Case Name : National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 10795/2020
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : All High Courts (13420) Delhi High Court (3265)
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NO ITC on construction material to provide constructions services for furtherance of business

Case Name : In re Karthikeya Projects (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling AAR No. 09/AP/GST/2021
Date of Judgement/Order : 19/01/2021
Related Assessment Year :
Courts : AAR Andhra Pradesh (174) Advance Rulings (3653)
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