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Printing of text books, Lottery tickets & stationery items for State Govt is Supply under GST

Case Name : In re Kerala Books and Publications Society (GST AAR Advance Ruling)
Appeal Number : Advance Ruling No. KER/125/2021
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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AAR cannot decide whether applicant can raise debit note for difference in rate of tax charged

Case Name : In re The Travancore Mats & Matting Co. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/124/2021
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST on discount received through credit notes – No ruling in absence of sufficient information

Case Name : In re Shri Kottoor Mathew Jose Mathew, Jose Mathew and Co. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/123/2021
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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5% GST Payable on Patanjali ‘Gomaya Samidha’

Case Name : In re Patanjali Ayurved Ltd. (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 01/2021-22
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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12% GST Payable on Banana/Jackfruits/Tapioca/Sarkaraupperi Chips

Case Name : In re Aswath Manoharan (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/120/2021
Date of Judgement/Order : 31/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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Relevant date for GST refund in case of cancellation of residential flats by any customer

Case Name : In re VKL Builders India Private Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER119/2020
Date of Judgement/Order : 30/5/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST on supply of medicine, implants during treatment to admitted & Non-admitted patients

Case Name : In re Malankara Orthodox Syrian Church Medical Mission Hospital (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/118/2021
Date of Judgement/Order : 30/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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After taking cognizance by a Magistrate, no police investigation can be initiated: Tripura HC on a GST case   

Case Name : Shri Sentu Dey Vs. The State of Tripura & Ors (Tripura High Court)
Appeal Number : Crl. Petn. No.14/2021
Date of Judgement/Order : 28/05/2021
Related Assessment Year :
Courts : All High Courts (14157) Tripura High Court (49)
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GST on Sale of developed plots without receiving any advance from customers

Case Name : In re Dharmic Living Private Limited (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/117/2021
Date of Judgement/Order : 28/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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18% GST applicable if Builder not exercised option of lower rate

Case Name : In re Victoria Realtors (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/116/2021
Date of Judgement/Order : 28/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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