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‘Britannia Winkin’ Flavoured Milk classifiable under CTH 22029930

Case Name : In re Britannia Industries Limited (GST AAAR Tamilnadu)
Appeal Number : TN/AAAR/16/2021(AR)
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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ITC on inputs used in manufacturing expired cakes & pastries is not admissible

Case Name : In re Kanayalal Pahilajrai Balwani (Siddharth Foods) (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/16/2021
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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No GST exemption on Drilling of Borewells for supply of water for agricultural operations

Case Name : In re Tvl. Aravind Drillers (GST AAAR Tamilnadu)
Appeal Number : Order No. TN/AAAR/15/2021(AR)
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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GST on Drilling of Borewells for supply of water for agricultural operations

Case Name : In re Tvl. Vallalar Borewells (GST AAAR Tamilnadu)
Appeal Number : Order No. TN/AAAR/14/2021
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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Alcohol-based hand sanitizer falls under Chapter Heading 3808

Case Name : In re Wipro Enterprises Pvt Ltd (GST AAAR Karnataka)
Appeal Number : Advance Ruling No. KAR/AAAR/ 07/2021
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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DGFT Notification is not authority for determining classification of goods under GST

Case Name : In re Ce-Chem Pharmaceuticals Private Limited (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/06/2021
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491)
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Detention under GST:  Out of two e-way bills validity of one expired – Conditional release by Tripura HC

Case Name : ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors (Tripura High Court)
Appeal Number : WP(C) No.433/2021
Date of Judgement/Order : 30/06/2021
Related Assessment Year :
Courts : All High Courts (14157) Tripura High Court (49)
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Constitutional validity of Rule 86A of CGST Rules challenged

Case Name : MRS Realty Private Ltd. and Anr. Vs Union of India and Ors. (Calcutta High Court)
Appeal Number : WPA 8142 of 2021
Date of Judgement/Order : 29/06/2021
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Motor Car Air Springs (shock absorber) classifiable under CTH 8708: AAAR

Case Name : In re SI AIR Springs Private Limited (GST AAAR Tamilnadu)
Appeal Number : Advance Ruling No. TN/AAAR/13/2021(AR)
Date of Judgement/Order : 29/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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Penalty imposed on Revenue for lethargy delay in filing SLP

Case Name : Union of India & Ors. Vs Vishnu Aroma Pouching Pvt. Ltd. & Anr. (Supreme Court of India)
Appeal Number : Special Leave Petition (Civil) No. 1434/2021
Date of Judgement/Order : 29/06/2021
Related Assessment Year :
Courts : Supreme Court of India (2389)
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