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GST on engine manufactured & supplied solely & principally for use in railways/locomotives

Case Name : In re Cummins India Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-66/2018-19/B-162
Date of Judgement/Order : 19/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST in case of supply of maintenance service with incidental supply of goods

Case Name : In re Cummins India Limited (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA 65/2018-19/B-161
Date of Judgement/Order : 19/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Air Dryer complete with final filter used in breaking system of locomotive attracts 18% GST

Case Name : In re M/s Blackstone Diesels (AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2018-19/26
Date of Judgement/Order : 18/12/2018
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST AAR refereed to Appellate Authority due to different views of members

Case Name : In re M/s Sam Overseas (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 13/2018-19
Date of Judgement/Order : 18/12/2018
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Anti-profiteering provisions not attracted if no GST tax rate reduction

Case Name : State Level Screening Committee on Anti-Profiteering Vs Zeba Distributors (National Anti-Profiteering Authority)
Appeal Number : Case No. 19/2018
Date of Judgement/Order : 17/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No profiteering if no decrease in Tax Rate & no increase in profit Margin

Case Name : Shri Shylesh Damodaran Vs Landmark Automobiles Pvt. Ltd. (National Anti-Profiteering Authority)
Appeal Number : Case No. 18/2018
Date of Judgement/Order : 17/12/2018
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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No GST exemption on supply to Duty-Free Shops at International Airports in India

Case Name : M/s. Vasu Clothing Private Limited Vs Union of India and Others (Madhay Pradesh High Court)
Appeal Number : WP No. 17999/2018
Date of Judgement/Order : 17/12/2018
Related Assessment Year :
Courts : All High Courts (14167) Madhya Pradesh HC (177)
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Notify Commissioner (Appeal) GST in Himachal Pradesh: HC

Case Name : M/s Scott Edil Pharmacia Limited Vs Assistant Commissioner, State Taxes and Excise and others (Himachal Pradesh High Court)
Appeal Number : CWP No. 2970 of 2018
Date of Judgement/Order : 17/12/2018
Related Assessment Year :
Courts : All High Courts (14167) Himachal Pradesh HC (97)
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GST on supply by Contract Bottling Unit & brand owner to each other

Case Name : In re Allied Blenders And Distillers Private Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA- 67/2018-19/B-155
Date of Judgement/Order : 15/12/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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PP Woven Bags/Sacks shall be classifiable under chapter 39: AAR

Case Name : In re Nargrani Warehousing Private Limited (GST AAR Madhya Pradesh)
Appeal Number : Order Number: 21/2018
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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