GST Judgements

The Hon'ble Allahabad High Court ("Allahabad HC") in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. - 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing wa

The Hon'ble Karnataka Authority for Advance Ruling ("the Karnataka AAR") in the matter of M/s. Devanahalli and Hosakote Taluks MSPC [Advance Ruling No. KAR ADRG 56/2021 dated October 29, 2021], ruled that Pushti is classified under HSN code 1106. If

The Hon'ble Punjab and Haryana High Court ("Punjab and Haryana HC") in the matter of SBI Cards & Payment Services Limited v. Union of India and others [CWP-8108-2021 (O&M) dated October 08, 2021], directed the Authority to refund GST worth Rs. 108 cr

In Rasi Nutri Foods [Order No. 39 AAR/2021 dated October 21, 2021] Authority for Advance Ruling, Karnataka ("KAAR") held that Notification 39/2017 Central Tax (Rate) dated October 18, 2017 ("Concessional Rate Notification") read with G.O.M's No. 140

The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh ("the Applicant") [Order No. 14/WBAAR/2021-22 dated October 8, 2021] has issued an advance ruling that the Applicant engaged in providing conservancy/solid waste managemen

In Uttaranchal Cable Network v. Commissioner, Customs, Central Excise & Service Tax [Order No. 51902/2021 dated October 13, 2021] Hon'ble Customs Excise and Service Tax Appellate Tribunal ("CESTAT") held that the adjustment of the tax demand from the

In Commissioner of GST and Central Excise and Ors. v. M/s. Bharat Electronics Ltd. [W.A.No.2203 of 2021 dated November 18, 2021] Hon'ble Madras High Court held that if there is substantial compliance, denial of benefit of Input Tax Credit ("ITC") whi

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification

Whether provision of service to foreign buyer over the mail and mobile communication is chargeable in India? If Chargeable to tax then at what rate? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide

Whether if falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; at GST 12% or (iv) which covers "Manufacturing Services on physical inputs owned by others at GST 18%?