GST Judgements



Recently it is a matter of contention between the GST Intelligence and The Flour Mills whether "Crushing of whole, unpolished Grain" service provided to Governments shall be liable to GST as a supply of services or not.

Posted in GST |   242 Views



Holders of advance authorization licenses were entitled to import raw materials without payment of integrated GST and rebate of IGST. The government changed the rules in September 2018 – retrospectively from July 2017 – prohibiting the entitlement if

Posted in GST |   338 Views


GST is leviable on Lottery and gambling

  Bimal Jain    05 December 2020 at 10:10

The Hon'ble Supreme Court in Skill Lotto Solutions Pvt. Ltd. v. Union of India &Ors. [W.P. (C) No. 961 of 2018 dated December 3, 2020] held that lottery and gambling under GST’s ambit is legally valid, upholding validity of tax imposition on lottery

Posted in GST |   357 Views



For the aforesaid reasons, there is no merit in the petition. Dismissed.

Posted in GST |   95 Views



The Hon'ble AAAR, Maharashtra, in the matter of Apsara Co-operative Housing Society Ltd.[Order No. MAH/AAA/RS-SK/28/2020-21, dated November 5, 2020] upheld an earlier order of the AAR, that GST is to be levied on maintenance charges collected by coop

Posted in GST |   121 Views



This writ petition is allowed and the impugned order set aside.

Posted in GST |   865 Views



M/s Prasad Media Corporation Pvt. Ltd., 6-1-38, Fourth Floor, Prasad Imax, Opp. NTR Garden, Hyderabad-500063

Posted in GST |   86 Views



Kerala State Screening Committee on Anti-Profiteering, Kerala State Goods and Services Tax Department, Tax Tower, Thiruvananthapuram-695002. 2. Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs, 2nd Floor, Bhai Vir Sing

Posted in GST |   108 Views



M/s. Pareena Infrastructure Pvt. Ltd., C-7A, 2nd Floor, Omax City Center Mall, Sohna Road, Sector-49, Gurugram (Haryana)-122002

Posted in GST |   260 Views


In Re Sri. B.R. Sridhar (GST AAR Karnataka)

  Guest    01 December 2020 at 16:31

Sri B.R. Sridhar (called as the 'Applicant' hereinafter), No.2328, 1st Floor, 20th Cross, Banashankari 2nd Stage, K.R.Road, Bangalore-560070, an un-registered person have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read

Posted in GST |   219 Views