GST Judgements

The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods and Services Tax ("GST") exemption on services prov

The AAR, Maharashtra in the matter of M/s Mumbai Aviation Fuel Farm Facility Pvt. Ltd. [Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022] has ruled that, pipelines laid outside factory premises are not covered within term 'plant and machine

Assessment order passed under GST after death was invalid. Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity, and no other issues are decided by this Court and such other issues are left op

The AAR, Uttarakhand in the matter of M/s Tara Genset Engineers (Regd.) [Advance Ruling No. 11/2022-23 dated October 31, 2022] has ruled that reimbursement of expenses as cost of diesel for running of Diesel Generator ("DG") set is an additional cons

The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022] set aside the order passed by AAR, Maharashtra, ruling that C-Reactive Protein ('CRP') Test kit and Hb1Ac

The Hon'ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the as

The AAR, Rajasthan in the matter of M/s. Rajasthan Housing Board [Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022] has ruled that Rajasthan Housing Board ("RHB") is covered under the definition of "Governmental Authority" as defined in

The AAR, Andhra Pradesh in M/s Andhra Pradesh Medical Services and Infrastructure Development Corporation [TS-668-AAR(AP)-2022-GST dated December 22, 2022] held that the procurement and distribution of drugs, medicines and other surgical equipment by

The Hon’ble Calcutta High Court in M/s Shraddha Overseas Private Limited & Anr. v. The Assistant Commissioner of State Tax [M.A.T No.1860 of 2022 dated December 16, 2022] set aside the order passed by the Revenue Department cancelling Goods and Servi

The Hon'ble Karnataka High Court in M/s.Al Tisource Business Solutions Pvt. Ltd. v. Deputy Commissioner of Central Tax, GST Commissionerate, Bengaluru [Writ Petition No.459 of 2022 (T-RES), dated November 10, 2022] set aside the order passed by the D