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GST payable on hostel services provided by Trusts to students

Case Name : In re Students' Welfare Association (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO. GST-ARA- 55/2018-19/B-170
Date of Judgement/Order : 29/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

Case Name : In re EMMES Metals Private Ltd. (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA-80/2018-19/B-174
Date of Judgement/Order : 29/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST is not applicable on interest free security deposit

Case Name : In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-76/2018-19/B-172
Date of Judgement/Order : 29/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on installation of Energy Efficient dimmable LED Street lights

Case Name : In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)
Appeal Number : Rulling No. GST-AAR-75/2018-19/B-173
Date of Judgement/Order : 29/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on reimbursement of expenses from lessee by lessor at actuals

Case Name : In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 71/2018-19/B-171
Date of Judgement/Order : 29/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Recipient of services / Goods cannot seek Advance Ruling under GST

Case Name : In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 30/AP/GST/2018
Date of Judgement/Order : 28/12/2018
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Reduction in discount doesn’t amount to profiteering

Case Name : In re Kerala State Screening Committee on Anti-profiteering Vs M/s Asian Paints Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 29/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No Profiteering as no change in base rate during Pre & Post GST rate revision

Case Name : State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority)
Appeal Number : Case No. 28/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering if base price (excluding tax) not increased after GST rate reduction

Case Name : Kerala State Level Screening Committee on Anti-Profiteering Vs M/s Lorenzo Vitrified Tiles Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 27/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No reduction in rate of GST- Anti-profiteering provisions not attracted

Case Name : Kerala State Level Screening Committee on Anti-Profiteering Vs Janson (National Anti-Profiteering Authority)
Appeal Number : Case No. 26/2018
Date of Judgement/Order : 27/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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