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GST applicable on Lease with RLDA for a period of 99 years: AAR

Case Name : In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21/05
Date of Judgement/Order : 30/06/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Wrong ITC availment – HC order DGGI to complete Investigation in 3 months

Case Name : Watermelon Management Service Private Limited Vs Commissioner of Central Tax, GST (Delhi High Court)
Appeal Number : W.P.(C) 3618 of 2020
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : All High Courts (14159) Delhi High Court (3420)
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Subsidized shared transport facility to employees through third party vendors, is not Supply of service

Case Name : In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh)
Appeal Number : Order No. 59
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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Value of taxable supply in case of advance payment

Case Name : In re Uttar Pradesh Avas Evam Vikas Parishad (GST AAAR Uttar Pradesh)
Appeal Number : Order No. 12/AAAR/29/06/2020
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAAR (544) AAR Uttar Pradesh (159) Advance Rulings (3785)
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Time of Supply of Advance received for future supply

Case Name : In re Uttar Pradesh Avas Evam Vikas Parishad (GST AAAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP/AAAR/12/2021
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAAR (544) AAR Uttar Pradesh (159) Advance Rulings (3785)
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Services to ‘OPTCL’ falls under services provided to Government entity

Case Name : In re M/s. Vishwanath Projects Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 06/2020
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST on Supply in State to Recipient registered in other State

Case Name : In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/5 of 2019-20/530
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR Goa (25) Advance Rulings (3785)
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Site where employees are deputed for machine maintenance qualifies as fixed establishment : AAR

Case Name : In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal)
Appeal Number : Advance Rulings No. 04/WBAAR/2020-21
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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No GST on facilitating rehabilitation of survivors of violence on women

Case Name : In re Swayam (GST AAR West Bengal)
Appeal Number : Order No. 03/WBAAR/2020-21
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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NCLT appointed liquidator liable to pay GST & Register

Case Name : In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal)
Appeal Number : Order No. 02/WBAAR/2020-21
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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