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Tendu Leaves, Not A Minor Forest Produce, Vat Payable @25%

Case Name : State of Chhattisgarh Vs M/s Shobha Enterprises (Chhattisgarh High Court)
Appeal Number : Writ Appeal No. 632 of 2018
Date of Judgement/Order : 07/01/2019
Related Assessment Year :
Courts : All High Courts (14162) Chhattisgarh High Court (245)
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Classification of quilt (other than cotton quilt): AAR allowed withdrawal of application

Case Name : In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2018-19/27
Date of Judgement/Order : 04/01/2019
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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12% GST payable on Work Contract Services pertaining to railways

Case Name : In re M/s. Shree Construction (GST AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/SS-RJ/15/2018-19
Date of Judgement/Order : 03/01/2019
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494)
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GST on services provided from hotel located in non-processing zone of SEZ to clients located in SEZ

Case Name : In re M/s. Sapthagiri Hospitality Private Limited (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2019/2
Date of Judgement/Order : 02/01/2019
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Abacus Maths not qualify for exemption from payment of GST: AAAR

Case Name : In re Ms. Omnisoft Technologies Private Limited (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2019/1
Date of Judgement/Order : 02/01/2019
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Maruti Case: No reduction in GST Rate- Section 171 not attracted

Case Name : Kerala State Screening Committee on Anti-profiteering Vs M/s. Maruti Suzuki India Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 1/2019
Date of Judgement/Order : 02/01/2019
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Benefit of reduced GST rate not available to Evacuated Tube Collector

Case Name : In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka)
Appeal Number : Advance Ruling No. KAR ADRG 33/2018
Date of Judgement/Order : 31/12/2018
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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18% GST payable on Industrial Grade Quick and Slacked Lime

Case Name : In re Palaniappan Chinnadurai (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 25/AAR/2018
Date of Judgement/Order : 31/12/2018
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Foreign supplier exporting goods to FTWZ which subsequently sold to Indian customers need not register under GST

Case Name : In re M/s. Sadesa Commercial Offshore De Macau Limited (AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 24/Aar/2018
Date of Judgement/Order : 31/12/2018
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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IGST on Goods warehoused in FTWZ & supplied to a DTA unit

Case Name : In re M/s. The Bank of Nova Scotia (AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 23/AAR/2018
Date of Judgement/Order : 31/12/2018
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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