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Kalava Raksha Sutra (Braided textile yarns) classifiable under HSN 5607

Case Name : In re Malli Ramalingam Mothilal (Proprietor of M/s. M.R.Mothilal) (GST AAR Tamilnadu)
Appeal Number : Order No.12/AAR/ 2019
Date of Judgement/Order : 22/03/2019
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST on one time concession fees in respect of property given on Long Term Lease

Case Name : In re Goa Tourism Development Corporation (GST AAAR Goa)
Appeal Number : Advance Ruling No. GOA/AAAR/01/26-3/2018-19/4591
Date of Judgement/Order : 22/03/2019
Related Assessment Year :
Courts : AAAR (544) AAR Goa (25) Advance Rulings (3785)
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Anti –Profiteering- Dealer cannot escape Responsibility on the ground that he does not have control over pricing

Case Name : Kerala State Screening Committee on Anti-Profiteering Vs M/s. Win Win Appliances (National Anti-Profiteering Authority)
Appeal Number : Case No. 20/2019
Date of Judgement/Order : 22/03/2019
Related Assessment Year :
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In case of Contract Sales Tax Liability pre GST implementation gets extended to GST afterwards

Case Name : Jilmon John Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C). No. 27226 of 2018
Date of Judgement/Order : 20/03/2019
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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GST Rate on works contract service in respect of Original Works pertaining to construction of a Low Cost House in Affordable Housing Project

Case Name : In re Puranik Construction Pvt. Ltd. (GST AAR Maharastra)
Appeal Number : AAR No. GST-ARA- 99/2018-19/B-31
Date of Judgement/Order : 20/03/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST Appellate Authority cannot condone Delay beyond 30 Days: HC

Case Name : M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 1711 of 2018
Date of Judgement/Order : 18/01/2019
Related Assessment Year :
Courts : All High Courts (14162) Allahabad High Court (809)
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Power back-up services falls under HSN Code 997221; 18% GST Payable

Case Name : In re Pansut Udyog Pvt. Ltd. (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/R/2018-19/47
Date of Judgement/Order : 19/03/2019
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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GST on pure services supplied to NIT, Kurukshetra

Case Name : In re National Institute of Technology (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/2018-19/46
Date of Judgement/Order : 19/03/2019
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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Valuation of goods for supply by one distinct entity (factory/depot) to other

Case Name : In re Kansai Nerolac Paints Limited (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-84/2018-19/B-30
Date of Judgement/Order : 19/03/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Sale of ice-cream from retail outlet by way of scoops is Supply of ‘goods’

Case Name : In re Arihant Enterprises (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 126/2018-19/B-29
Date of Judgement/Order : 19/03/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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