Whether liquidated damages recoverable qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST?

GST law levy of GST Case Title Achampet Solar Private Limited   Court Telangana AAAR Honorable Judges Member Neetu Prasad and Member B.V Siva Naga Kumari Citation 2022 (10) GSTPanacea 393 HC Telangana AAAR.COM/04/2022 ORDER-IN-APPEAL NO. AAAR/10/2022 Judgement Date 19-October-2022 Council for Petitioner Mr Paresh Sheth Council for Respondent Not applicable In favour of Assessee Section […]

Can the activities of the Liaison Office will amount to a supply in terms of the GST law and whether such liaison office is liable to be registered for payment of GST?

Case Title Fraunhofer-Gesellschaft-Zurforderung-Der Angewandten Forschung vs Appellate Authority. Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member  M.S.Srikar Citation 2021 (2) GSTPanacea 41 HC Karnataka KAR/AAAR/04/2021 Judgement Date 22-Febuary-2021 Council for Petitioner M.S.Nagaraj Akbar Basha Council for Respondent NA Section Section 2(17) In Favour of In Favour of Assessee The Karnataka Bench of Member D.P.Nagendra Kumar […]

Whether or not turmeric is an agricultural produce?

Case Title N.B Patil  Court Maharashtra AAAR Honorable Judges Member Rajiv Maggo  Member T. R. Ramnani Citation 2022 (6) GSTPanacea 392 HC Maharashtra MAH/AAAR/AM-RM/08/2022-23 Judgement Date 02-June-2022 Council for Petitioner Mr. Deepak Naik, S.K Patil, Sunil Javalekar Council for Respondent Not Applicable In favour of Assessee Section Section 101 of CGST Act, 2017 Appellate Authority for […]

Whether GST is applicable on services provided by liaison office to Foreign Head office?

GST applicable on services Case Title Dubai Chamber of Commerce  Court Maharashtra AAAR Honorable Judges  Member Ashok Kumar Mehta and Member Rajeev Kumar Mittal Citation 2022 (6) GSTPanacea 391 HC Maharashtra MAH/AAAR/AM-RM/08/2022-23 Judgement Date 23-June-2022 Council for Petitioner Mr. Saket Patavari Council for Respondent Not Applicable In favour of Assessee Section Section 101 of CGST […]

Whether the supply made by the applicant was a composite or mixed supply?

Case Title Bharat Earth Movers Limited  Court Appellate Authority for Advance Ruling, Karnataka High Court  Honorable Judges Member M.P Ravi Prasad and Member Mashhod ur Rahman Farooqui Citation 2021 (4) GSTPanacea 40 HC Karnataka KAR ADRG 20/2021 Judgement Date 06-April-2021 Council for Petitioner Mr Ravi Raghavan Council for Respondent Not applicable In favour of Assessee Section Under […]