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GST on e-procurement Transaction Fee collected on behalf of ITE&C department

Case Name : In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR/AP/11(GST)/2018
Date of Judgement/Order : 04/09/2018
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST on Excavation of Sand & Transportation service

Case Name : In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)
Appeal Number : Appeal No. AAAR/02/2018
Date of Judgement/Order : 04/09/2018
Related Assessment Year :
Courts : AAAR (544) AAR Telangana (164) Advance Rulings (3785)
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Goods seized for non filing of Part-B of E-way Bill must be be released on security

Case Name : New Shiva Transport Service Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 905 of 2018
Date of Judgement/Order : 06/06/2018
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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Rate of GST on Ramming Mass & crushed quartz stones

Case Name : In re Raghav Productivity Enhancers Limited (AAR Rajasthan)
Appeal Number : RAJ/AAR/2018-19/15
Date of Judgement/Order : 01/09/2018
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return

Case Name : Apollo Screens Pvt Ltd. Vs Union of India (Guajrat High Court)
Appeal Number : Special Civil Application No. 11375 of 2018
Date of Judgement/Order : 20/08/2018
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Appellant raised a new issue at appeal stage, AAAR remanded case back to AAR

Case Name : In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order No. AAAR/AP/1(GST)/2018
Date of Judgement/Order : 31/08/2018
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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Advance ruling for determination of ‘place of supply’ cannot be given : AAR Gujarat

Case Name : In re Lambda Therapeutic Research Ltd (GST AAR Gujarat)
Appeal Number : Admission Order No. GUJ/GAAR/R/2018/34
Date of Judgement/Order : 30/08/2018
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AAR cannot determine place of supply for export of services: AAR

Case Name : In re Take off Academy (GST AAR Gujarat)
Appeal Number : Admission Oder No. GUJ/GAAR/R/2018/33
Date of Judgement/Order : 30/08/2018
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Refined Bleached Deodorised Palm Stearin is classifiable under Heading 1511: AAR

Case Name : In re Gokul Agro Resources Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2018/18
Date of Judgement/Order : 30/08/2018
Related Assessment Year :
Courts : AAR Gujarat (406) All High Courts (14157)
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Input tax credit on goods available only on receipt of goods

Case Name : In re M/s Pasco Motor LLP (GST AAR Haryana)
Appeal Number : Advance Ruling No. HAR/HAAR/R/2018-19/11
Date of Judgement/Order : 30/08/2018
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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