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GST on arranging sales of goods to recipient located outside India

Case Name : In re Teretex Trading Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 03/WBAAR/2021-22
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on Marine pressure & non-pressure tight cables supplied to Navy

Case Name : In re Apar Industries ltd. (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/22
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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NIL rate of GST applies on ‘different shapes and size Papad’

Case Name : In re Jayant Snacks and Beverages Pvt. Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/21
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Papad cannot be classified based on different shapes & sizes

Case Name : In re Jayant Food Products  (GST AAAR Gujarat)
Appeal Number : Advance Ruling(Appeal) No. GUJ/GAAAR/APPEAL/2021/20
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Different shapes & sizes Papad classifiable under CTH 19059040

Case Name : In re Piyush Jayantilal Dobaria (Jay Khodiyar Agency) (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/19
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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GST on ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways

Case Name : In re SKG-JK-NMC Associates(JV)  (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/18
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607

Case Name : In re Prag Polymers (GST AAAR Uttar Pradesh)
Appeal Number : Advance Ruling No. 16/AAAR
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Uttar Pradesh (159) Advance Rulings (3785)
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ITC not eligible on Motor Vehicle used for demonstration

Case Name : In re Platinum Motocorp LLP (GST AAAR Haryana)
Appeal Number : Appeal Case NO. HAR/AAAR/2019-20/03
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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Input Tax Credit on demo car/Vehicle not allowed: AAAR

Case Name : In re BMW India Pvt. Ltd. (GST AAAR Haryana)
Appeal Number : Appeal Case No.: HAR/AAAR/2019-20/02
Date of Judgement/Order : 28/06/2021
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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Electronic credit ledger cannot be blocked for any period in excess of one year

Case Name : M/s Vimal Petrothin Private Limited. Vs Commissioner, CGST and others (Uttarakhand High Court)
Appeal Number : Writ Petition (M/S) No. 1128 of 2021
Date of Judgement/Order : 24/06/2021
Related Assessment Year :
Courts : All High Courts (14157) Uttarakhand High Court (68)
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