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GST on delivery of spares by JNSIPL, Karnataka to consumer of JNSIPL, Maharashtra

Case Name : In re Juniper Networks Solution Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 96/2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Supply of trucks & spare parts to Public Funded Research Institutions

Case Name : In re VE Commercial Vehicles Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 95/2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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12% GST on construction of houses under Pradhan Mantri Awas Yojana

Case Name : In re Shimsha Infrastructures (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 94/2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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12% GST payable on railway network work executed by sub-contractors

Case Name : In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 93/2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Relocation related services are Mixed supply when services billed for a single price

Case Name : In re M/s Cartus India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 92/2019
Date of Judgement/Order : 27/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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HC allows petitioner to file TRAN-1 Forms again

Case Name : Kusum Enterprises Pvt. Ltd. & Sanko Gosei Technology India Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 7423/2019
Date of Judgement/Order : 12/07/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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HC permits revision of TRAN-1, waives penalty & interest for late filing of GSTR-3B

Case Name : M/s Blue Bird Pure Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 3798/2019
Date of Judgement/Order : 22/07/2019
Related Assessment Year :
Courts : All High Courts (14162) Delhi High Court (3421)
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ITC not available on services used exclusively for providing exempt services

Case Name : In re M/s. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)
Appeal Number : Order No. 46/ARA/2019
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Time of supply In case of continuous supply of service of renting of immovable properties

Case Name : In re M/s. Chennai Port trust (GST AAR Tamilnadu)
Appeal Number : Order No. 45/AAR/2019
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property

Case Name : In re Ms. Chennai Port Trust (GST AAR Tamilnadu)
Appeal Number : Order No. 44/AAR/2019
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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