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GST applicable on sale of developed plots with amenities

Case Name : In re Shree Dipesh Anilkumar Naik (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/11
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Interest on PPF, Saving Bank deposit or Loan part of Aggregate Turnover For GST Registration

Case Name : Re. Shree Sawai Manoharlal Rathi (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/10
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on Quarrying lease/license agreement for ‘BLACKTRAP’ material with State Govt

Case Name : In re Raj Quarry Works (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/09
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST registration applicable to Medical Store run by Charitable Trust

Case Name : In re Nagri Eye Research Foundation (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/08
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Supply under Automatic Fare Collection project qualifies as ‘composite supply’

Case Name : In re NEC Technologies India Pvt. Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2020/07
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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No ITC on transportation of employees which is not obligatory under Law

Case Name : In re Prasar Bharti Broadcasting Corporation of India (GST AAR Himachal Pradesh)
Appeal Number : Advance Ruling No.HP-AAR-1/2020
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts : AAR Himachal Pradesh (13) Advance Rulings (3785)
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Emaar MGF to refund profiteered amount to 1239 homebuyers: NAA

Case Name : Sh. Rahul Kumar Vs. M/s Emaar MGF Land Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 26/2020
Date of Judgement/Order : 15/05/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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GST on supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure

Case Name : In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21/04
Date of Judgement/Order : 14/05/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Mining Support Service falls under HSN 998622 & attracts 18% GST

Case Name : In re KSC Buildcon Private Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2020-21/03
Date of Judgement/Order : 14/05/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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HC grant Bail to accused in alleged GST Fraud case

Case Name : Gaurav S/o Sampat Lal Maheshwari Vs State (Rajasthan High Court, Jodhpur)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 15005/2019
Date of Judgement/Order : 13/05/2020
Related Assessment Year :
Courts : All High Courts (14161) Rajasthan High Court (390)
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