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GST on marine engines and its spare parts being part of fishing vessel

Case Name : In re South Indian Federation of Fishermen Societies (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/102/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST on house boats used for cruises/day trips with Meals as part of Packages

Case Name : In re EVM Motors & Vehicles India Pvt. Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/103/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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AAR Kerala allows withdrawal of application by Macro Media Digital Imaging

Case Name : In re Macro Media Digital Imaging Pvt. Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/101/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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Renting/Leasing of vacant land used for fish farming is exempt under GST

Case Name : In re Chellanam Grama Panchayath (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/100/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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Advance ruling cannot be obtained on applicability of provisions of Section 51 to a third person

Case Name : In re Jimmy Antony, M/s. Jimraj Industries (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/98/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST Compensation Cess on Coal and Coal rejects

Case Name : In re Parse Kente Collieries Limited (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/AAR/04/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE

Case Name : In re Dubai Chamber of Commerce And Industry (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-35/2019-20/B-14
Date of Judgement/Order : 24/05/2021
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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File fresh representation before GST authorities to rectify mistakes in GSTR-1: HC

Case Name : Neeta Sales Corp Vs State Of U.P. And 2 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 24 of 2021
Date of Judgement/Order : 21/05/2021
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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Notice of Vat Audit invalid if issued beyond limitation date of Reassessment

Case Name : Yogi Petroleum Vs Commissioner of VAT (Bombay High Court)
Appeal Number : Writ Petition (Stamp) No. 93644 of 2020
Date of Judgement/Order : 21/05/2021
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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18% GST leviable on Mix Flour of different food products

Case Name : In re Dipak kumar Kantilal Chotai (Talod Gruh Udyog) (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2021/17
Date of Judgement/Order : 21.05.2021
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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