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GST under reverse charge payable on Mining lease Charges paid to Govt.

Case Name : In re JSW Steel Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 66/2019
Date of Judgement/Order : 21/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Royalty paid for mining lease license from govt. for exploration of minerals

Case Name : In re Naren Rocks and Mines Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 65/2019
Date of Judgement/Order : 21/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Appellate authority cannot reduce or waive 25% pre-deposit u/s 62(5) of Punjab VAT: SC

Case Name : M/s Tecnimont Pvt. Ltd. Vs State of Punjab & Others (Supreme Court of India)
Appeal Number : Civil Appeal No. 7358 of 2019
Date of Judgement/Order : 18/09/2019
Related Assessment Year :
Courts : Supreme Court of India (2389)
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GST on invoices raised to SEZ Units for accommodation services rendered outside SEZ Zone

Case Name : In re Poppy Dorothy Noel (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 59/2019
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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‘Technical Varnish/ Medium’ falls under HSN code 3208 : AAR Gujarat

Case Name : In re Flint Group India Private Limited (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2019/22
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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GST on Sale of Land after converting into integrated residential sub plots

Case Name : In re Satyaja Infratech (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2019/21
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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For levy of cess ground clearance of vehicle is to be considered in laden condition only

Case Name : In re Tata Motors Limited (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/SS-RJ/06/2019-20
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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Selling, marketing & distribution Service to foreign Company are ‘intermediary’ Services

Case Name : In re Rajendran Santhosh (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 64/2019
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Transfer of assets fastened to building on delivering possession to lessor for free amounts to supply

Case Name : In re Aquarelle India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. 63/2019
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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ITC before the effective date of GST Registration cannot be claimed

Case Name : In re Knowlarity Communications Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAr ADRG 62/2019
Date of Judgement/Order : 20/09/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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