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GST payable on supply of purified water to public in empty unsealed cans

Case Name : In re Water Health India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 12/2020
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Issuance of NOC to private persons, for change of name

Case Name : In re Department Of Printing, Stationery and Publications (GST AAR Karnataka)
Appeal Number : KAR ADRG 11/2020
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on amounts collected towards Local Area Development, which form part of value of lease/rental services

Case Name : In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 10/2020
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Transitional Credit not allowed if no attempt was made to file GST Tran-1: Rajasthan HC

Case Name : Shree Motors Vs Union of India (Rajasthan High Court)
Appeal Number : S.B.Civil W.P. No. 440/2020
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Rajasthan High Court (390)
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‘Pattern of renting’ in relation to usage of property provides context in determination of unit

Case Name : In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 52/2019-20/B-39
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST Advance ruling cannot be sought on goods not in existence

Case Name : In re Saint-Gobain India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-51/2019-20/B-38
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Threaded metal nuts classifiable under Tariff item 73181600

Case Name : In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-47/2019-20/B-33
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide

Case Name : In re CEAT Limited (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-41/2019-20/B-37
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR

Case Name : In re CEAT Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-41/2019-20/B-37
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST exemption on Pure services to Municipal Corporation & Councils

Case Name : In re Core Project Engineers & Consultants Private Limited  (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 32/2019-20/B-35
Date of Judgement/Order : 17/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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