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Contract involving supply of goods & services which are inter-connected & inter¬dependent is Composite Contract

Case Name : In Re Data Matics Global Services Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Order No. 19
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST payable on reimbursement of delayed payment charges under SEBI regulation: AAR

Case Name : In re SPFL Securities Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Order No. 18
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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Transitional ITC not eligible on Computers, Laptops etc.

Case Name : In re M/s. Geojit Financial Services Ltd. (GST AAAR Kerala)
Appeal Number : Order No. AAR/05/2018
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAAR (544) AAR Kerala (179) Advance Rulings (3785)
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GST on Placement of specified medical instruments for use without consideration

Case Name : In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala)
Appeal Number : Advance Ruling Order No. AAR/04/2018
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAAR (544) AAR Kerala (179) Advance Rulings (3785)
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GST on supply of medicines etc. via pharmacy of hospital run by taxpayer

Case Name : In re M/s Ernakulam Medical Centre Private Ltd (GST AAAR Kerala)
Appeal Number : Order No. AAR/03/2018
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
Courts : AAAR (544) AAR Kerala (179) Advance Rulings (3785)
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Bogus billing under GST : HC reject Bails application

Case Name : Vikas Goel and another Vs Central Goods and Services Tax Commissionerate (Punjab and Haryana HC)
Appeal Number : CRM No.M-45649 of 2018 (O&M)
Date of Judgement/Order : 13/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Punjab and Haryana HC (459)
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HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives

Case Name : Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 15091 of 2018
Date of Judgement/Order : 12/12/2018
Related Assessment Year :
Courts : All High Courts (14165) Gujarat High Court (1144)
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GST Payable on Cross Charge of Employee Salary : AAAR

Case Name : In re M/s. Columbia Asia Hospitals Pvt. Ltd (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/Appeal-05/2018
Date of Judgement/Order : 12/12/2018
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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Mere variation in description of Goods in Dealers’ Invoice and Inward Notes not sufficient to suspect Fraudulent Credit

Case Name : M/s. C.P.C. (P) Ltd. Vs Commissioner of GST & Central Excise Coimbatore (CESTAT Chennai)
Appeal Number : Appeal No. E/329/2012
Date of Judgement/Order : 11/12/2018
Related Assessment Year :
Courts : All CESTAT (3929) CESTAT Chennai (649)
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Plastics Broom-Sticks is classifiable under HSN Code 96032100

Case Name : In re M/s Aristoplast Products Pvt Ltd (GST AAR Daman/Diu/DNH)
Appeal Number : Advance Ruling Number: AR 04-05/AR/DMN-Silvassa/2018
Date of Judgement/Order : 11/12/2018
Related Assessment Year :
Courts : AAR Daman/Diu/DNH (6) Advance Rulings (3785)
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