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HLA Typing received from overseas laboratory is health care services & Exempt from IGST

Case Name : In re DKMS BMST Foundation India (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 24/2020
Date of Judgement/Order : 23/04/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Poha bran classifiable under HSN 23024090- 5% GST Payable

Case Name : In re Sri Basaveshwara Corporation (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 23/2020
Date of Judgement/Order : 23/04/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST Advance ruling cannot be given on matter pending before SC

Case Name : In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 22/2020
Date of Judgement/Order : 23/04/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Freight & insurance charges forms part of value of supply of power packs

Case Name : In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 21/2020
Date of Judgement/Order : 23/04/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Bail given in GST defaults case on complying with conditions

Case Name : Lalit Kumar Gandhi Vs State of M.P. (Madhya Pradesh High Court)
Appeal Number : MCRC No. 10270/2020
Date of Judgement/Order : 21/04/2020
Related Assessment Year :
Courts : All High Courts (14162) Madhya Pradesh HC (177)
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Garnishee proceedings cannot be initiated for recovery of GST Interest without adjudication: HC

Case Name : Mahadeo Construction Co. Vs Union of India (Jharkhand High Court)
Appeal Number : W.P.(T) No. 3517 of 2019
Date of Judgement/Order : 21/04/2020
Related Assessment Year :
Courts : All High Courts (14162) Jharkhand High Court (155)
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AAR application not admissible if same issue is pending before Jurisdictional authority

Case Name : In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)
Appeal Number : Order No. 19/AAR/2020
Date of Judgement/Order : 20/04/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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No ruling as transaction of supply on which advance ruling was sought was not furnished

Case Name : In re Johnsons Lift Private Limited (GST AAR Tamilnadu)
Appeal Number : Order No. 18/AAR/2020
Date of Judgement/Order : 20/04/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Classification & GST Rate applicable on supply of Yarn & Fabrics

Case Name : In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu)
Appeal Number : Order No. 17/ARA/2020
Date of Judgement/Order : 20/04/2020
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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NAA directs DGAP to verify claim of Issue of Credit notes for passing ITC benefit

Case Name : Sh. Vivek Gupta Vs Maheshwari Infratech Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : I.O.No. 16/2020
Date of Judgement/Order : 20/04/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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