GST Judgements

The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. [Order No. 31/AAR/2022 dated July 29, 2022]has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufac

The Hon'ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of 2022 dated March 9, 2022] quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds

The applicant recovers nominal amount from the employees for canteen facility - The applicant discharge GST @5% on the taxable value which is sum total of the cost of the canteen service provider plus 10% notional mark up.

The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to b

The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021]has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection

The AAR, Chhattisgarh in the matter of M/s. Savex Technologies Pvt. Ltd. [Order No. STC/AAR/06/2022 dated August 17, 2022] has held that, Interactive Flat Panel Screens used only for data processing purposes will attract Goods and Service Tax ("GST")

The AAR, Chhattisgarh in the matter of M/s Parsakente Collieries Limited [Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021] has ruled that nil rate of Compensation Cess is applicable on supply of coal rejects by the coal washery, as long as

The Hon'ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated January 5, 2023] has held that the assessee cannot be denied relief under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 ("SVLDR Sc

The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022]held that the Revenue Department cannot retain any amount that has been paid as tax as a result of

The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd.  [Advance Ruling No. WBAAR 18 of 2022 dated December 22, 2022] has ruled that welding process on the railway tracks along with supply of labour services shall be treated as 'Comp