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Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption

Case Name : In re Newtown Kolkata Development Authority (GST AAR West Bengal)
Appeal Number : Order No. 42/WBAAR/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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ITC under GST available on detachable wooden flooring & stackable glass partitions

Case Name : In re WeWork India Management Private Limited (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR-17/2019-20
Date of Judgement/Order : 06/03/2020
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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No penalty for delayed GST Appeal Filing due to Lack of Clarity in Law

Case Name : Gujarat State Petronet Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15607 of 2019
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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GTA Service: AAR cannot rule on ‘procedure’ which applicant can follow

Case Name : In re Liberty Translines (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 39/2019-20/B-24
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on shifting / erection of electrical lines for Main Contractor of NHAI

Case Name : In re Gaurish Sharma (G K Enterprises) (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/34
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Bogus Billing & Fake E-Way Bills: HC sustains Provisional Bank Account attachment Order

Case Name : JSK Sons Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 3109 of 2020
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Input tax credit of GST charged by third-party transporters

Case Name : In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 134/2018-19/B-23
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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No GST exemption on Coaching Services to CA & CMA students

Case Name : In re Master Minds (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 08/AP/GST/2020
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Supply, installation & fixing of furniture cannot be a works contract

Case Name : In re Methodex System Pvt. Ltd. (GST AAR Madhya Pradesh)
Appeal Number : Order No. 08/2020
Date of Judgement/Order : 05/03/2020
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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Form GST TRAN­1 Filing: Applicant should not suffer for technical glitches

Case Name : Shakti Motors Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 5718 of 2019
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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