GST Judgements

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

The Hon'ble Telangana High Court in M/s S.B. Traders. v. The Superintendent [W.P. Nos. 39498 & 39502 of 2022 dated October 28, 2022] set aside the orders passed by the Revenue Department cancelling Goods and Services Tax ("GST") Registrations of the

The AAR, Odisha in Das & Sons [Order No. 03/ODISHA-AAR/2022-23, dated November 22, 2022] has held that 'Raula Gundi' is nothing but chewing tobacco (without lime tube) therefore, will be covered under HSN Code '2403 9910' and will attract 28% Goods a

The Hon'ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of

The Hon'ble Chhattisgarh High Court in M/s GordhandasGobindram v. State of Chhattisgarh [WPC No. 5471 of 2022 dated December 20, 2022] allowed the petition filed by the assessee to seek reimbursement of the additional tax liability on implementation

The Telangana State Authority of Advance Ruling ("the TSAAR") in M/s Shree Constructions[TSAAR Order No.56/2022 dated December 8, 2022] held that rate of the Goods and Services Tax ("GST") payable on works contract services for constructing warehouse

The Karnataka Authority of Advance Ruling ("the KAAR") in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax ("GST") concession as the service of supply of test bunch

The West Bengal Authority of Advance Ruling ("the WBAAR") in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax ("GST") concession rate on shifting electrical