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18% GST payable on freight on supply of materials in a composite supply of works contract: AAR

Case Name : In re EMC Ltd (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 07 of 2018
Date of Judgement/Order : 11/05/2018
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST payable on non-tariff charges recovered by electricity distribution Company

Case Name : In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2018-19/02
Date of Judgement/Order : 11/05/2018
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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No seizure of goods if e-way bill generated before seizure order

Case Name : Surendra Steel Supply Company Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 628 of 2018
Date of Judgement/Order : 11/04/2018
Related Assessment Year :
Courts : All High Courts (14151) Allahabad High Court (809)
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HC refers e-way bill notification validity issue in UP to larger bench

Case Name : Om Disposals Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax Nos. 41 & 645 of 2018
Date of Judgement/Order : 30/04/2018
Related Assessment Year :
Courts : All High Courts (14151) Allahabad High Court (809)
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Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

Case Name : M/s C R Enterprises (GST AAR Andhra Pradesh)
Appeal Number : AAR/AP/05(GST)/2018
Date of Judgement/Order : 10/05/2018
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Whether block joining mortar is classifiable under heading 3214 of Customs Tariff Act 1975

Case Name : In re Mr. Rahul Lakhwani (GST AAAR West Bengal)
Appeal Number : AAAR Ruling No. 03/WBAAAR/Appeal/2018
Date of Judgement/Order : 10/05/2018
Related Assessment Year :
Courts : AAAR (544) AAR West Bangal (240) Advance Rulings (3785)
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HC reject application for condonation of delay of 1819 days as no Sufficient Cause existed

Case Name : Commissioner Tax Vs M/s Hanuman Industries Kichha (Uttarakhand High Court)
Appeal Number : Delay Condonation Application No. 5365 of 2018
Date of Judgement/Order : 09/05/2018
Related Assessment Year :
Courts : All High Courts (14151) Uttarakhand High Court (68)
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HC issues Notices on Petition Challenging Constitution Of GST Tribunals

Case Name : Pratik Satayanarayan Gattani Vs. Union Of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 7129 Of 2018
Date of Judgement/Order : 05/05/2018
Related Assessment Year :
Courts : All High Courts (14151) Gujarat High Court (1144)
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12% GST Payable on Rapeseed / Soya oil based dielectric transformer fluid: AAR

Case Name : In re M & I Materials India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling NO.GST-ARA-23/2017-18/B-31
Date of Judgement/Order : 09.05.2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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18% GST Payable on Liquidated Damages for delay In Power Project: AAR

Case Name : In re M/s. Maharashtra State Power Generation Co. Ltd (AAR Maharashtra)
Appeal Number : NO. GST-ARA- 15/2017-18/B-30
Date of Judgement/Order : 08/05/2018
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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