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Mining Services | Compulsory payment of DMF & NMET | GST Payable under RCM

Case Name : In re AndruAnantha Padma KotiSatyavathi (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 26/AP/GST/2021
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Contribution to NMET & DMF | GST Payable under RCM on mining service

Case Name : In re Andru Ramesh Babu (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 25/AP/GST/2020
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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No penalty for mere mismatch in invoice number mentioned in tax invoice with e-way bill

Case Name : Agarwal Industries Pvt Ltd Vs The Deputy Assistant Commissioner (ST) (IV) (Andhra Pradesh High Court)
Appeal Number : W.P. No. 1242 of 2020
Date of Judgement/Order : 16/12/2020
Related Assessment Year :
Courts : All High Courts (14159) Andhra Pradesh HC (229)
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GST: HC allows Advocate to be with Petitioners during interrogation

Case Name : A. Y. Trading Company Vs Director General of GST Intelligence (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 18128/2020
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : All High Courts (14159) Madhya Pradesh HC (177)
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AAR Karnataka allows ‘Alfa Granites’ to withdraw Application

Case Name : In re Alfa Granites  (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 56/2020
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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ITC on promotional material given to franchisees & retailers

Case Name : In re Page Industries Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRA 54/2020
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

Case Name : In re Royal Carbon Black Private Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-50/2019-20/B-60
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Laying of paver blocks not amount to works contract service for construction of immovable property

Case Name : In re M/s. Sundharams Private Limited (AAR Maharashtra) Advance Ruling No. GST-ARA-36/2019-20/B-64
Appeal Number : 15/12/2020
Date of Judgement/Order :
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on supply of Manpower to Municipal Corporation

Case Name : In re Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati (GST AAR Maharashtra)
Appeal Number : Advance No. GST-ARA-89/2019-20/B- 62
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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No GST on Printing of exam question papers, OMR sheets, Answer booklets for educational boards

Case Name : In re Hitech Print Systems Limited (GST AAR Andhra Pradesh)
Appeal Number : Advance Ruling AAR No. 24/AP/GST/2020
Date of Judgement/Order : 15/12/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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