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GST on letting out residential dwelling -AAR Application withdrawn

Case Name : In re C. Ramappa (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 14/2020
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Contributions for DMF & NMET was directly linked to royalty & amounts to Supply

Case Name : In re NMDC Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ROM 1/2020
Date of Judgement/Order : 23/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Advance ruling Rectification request liable for rejection if no apparent error or mistake

Case Name : In re NMDC Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ROM 1/2020
Date of Judgement/Order : 23/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Time limit stipulated under Rule 117 is not ultra vires of GST Act: Bombay HC

Case Name : NELCO Ltd. Vs Union of India (Bombay High Court)
Appeal Number : W.P. No. 6998 of 2018
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Bombay High Court (1908)
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GST on power supply & distribution network installed for Metro Rail

Case Name : In re ABB lndia Ltd (GST AAR West Bangal)
Appeal Number : Order No. 47/WBAAR/2019-20
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

Case Name : In re OPTM Health Care Private Limited (GST AAR West Bengal)
Appeal Number : Order No. 46/WBAAR/2019-20
Date of Judgement/Order : 20/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Trade discounts / Incentives in sale cannot be treated as “Sale”

Case Name : Tata Motors Ltd Vs State of Jharkhand (Jharkhand High Court)
Appeal Number : W.P.(T) No. 7806 of 2011
Date of Judgement/Order : 19/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Jharkhand High Court (155)
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Goods cannot be detained for mere Misclassification or Misbranding

Case Name : Hindustan Coca Cola Pvt. Ltd. Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : W.P.(C) No. 5384 of 2020
Date of Judgement/Order : 19/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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Benefit of tax reduction to the customers should be passed only by way of Rate Reduction: NAA

Case Name : Sh. Rahul Sharma Vs Reckitt Benckiser India Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 20/2020
Date of Judgement/Order : 19/03/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Depositing timber with GTD for disposal amounts to supply: AAAR

Case Name : In re Tata Coffee Limited (GST AAAR Karnataka)
Appeal Number : Advance Ruling Order No: Kar/Aaar-18/2019-20
Date of Judgement/Order : 19/03/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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