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18% GST payable on railway pushing and towing service: AAR

Case Name : In re Champa Nandi (M/s Industrial Handling) (GST AAR West Bangal)
Appeal Number : Order No. 10/WBAAR/2019-20
Date of Judgement/Order : 25/06/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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18% GST payable on land filling and site preparation work: AAR

Case Name : In re Ashis Ghosh (GST AAR West Bengal)
Appeal Number : Order No. 09/WBAAR/2019-20
Date of Judgement/Order : 25/06/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST: Ancillary supplies shall take colors from principal supply

Case Name : In re M/s. Indo Thai Securities Limited (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling Order No. 08/2019
Date of Judgement/Order : 25/06/2019
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST paid on inward supply of motor vehicles for supplying rent-a-cab service not admissible

Case Name : In re Mohana Ghosh (GST AAR West Bangal)
Appeal Number : Order No. 08/WBAAR/2019-20
Date of Judgement/Order : 25/06/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on lodging alongwith food – Composite supply?

Case Name : In re M/s Sarj Educational Centre (GST AAAR West Bangal)
Appeal Number : Appeal Case No. 05/WBAAAR/APPEALl20l9
Date of Judgement/Order : 25/06/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Value for GST on goods to be adopted in respect of transfer to branches located outside the state

Case Name : In re M/s. Specsmakers Opticians Private limited (GST AAR Tamilnadu)
Appeal Number : Order No. 27/AAR/2019
Date of Judgement/Order : 24/06/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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ITC reversal on post purchase discount by supplier of goods or services

Case Name : In re MRF Limited (GST AAAR Tamilnadu)
Appeal Number : A.R.Appeal No. 3/20I9/AAAR
Date of Judgement/Order : 24/06/2019
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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GSTR 3B is not a return under Section 39 of CGST Act 2017: Gujarat HC

Case Name : AAP And Co. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 18962 of 2018
Date of Judgement/Order : 24/06/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Builder realised more price by issuing incorrect tax invoices- Guilty of Anti-Profiteering

Case Name : Sh. Peeyush Awasthi Vs M/s Sun Infra Services Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 39/2019
Date of Judgement/Order : 21/06/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Agricultural implements used for rubber tapping are exempted from GST

Case Name : In re M/s. Geo Thomas & Company (GST AAR Kerala)
Appeal Number : Advance Ruling No. KER/54/2019
Date of Judgement/Order : 21/06/2019
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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