Whether GST is payable on renting property to the government for underprivileged girls?
Case Title Meerabai Tukaram Borade Court Maharashtra AAAR Honorable Judges Member Ashok kumar Mehta and Member Rajiv Kumar Mittal Citation 2022 (4) GSTPanacea 394 HC Maharashtra MAH/AAAR/AM-RM/05/2022-23 Judgement Date 01-April-2022 Council for Petitioner Mr. Pritam Mahare Council for Respondent Not Applicable In favour of Assessee Section Section 22, 51, 97 CGST Act, 2017 and Notification No. 12/2017- […]
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 […]
Can an appeal be filed against the rectification application not being admitted?
Case Title Durga Projects & Infrastructure Pvt Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2021 (2) GSTPanacea 39 HC Karnataka KAR/AAAR/02/2021 Judgement Date 02-Febuary-2021 Council for Petitioner Srikanth Aacharay G.B. Council for Respondent NA Section Section 100 In Favour of Appeal dismiss on the ground that it is not maintainable The […]
Whether flavoured milk is a beverage or not?
Case Title Vadilal Industries Limited Court Gujarat AAAR Honorable Judges Member Vivek Ranjan and Member Milind Torawane Citation 2022 (8) GSTPanacea 390 HC Gujarat GUJ/GAAAR/APPEAL/2022/18 Judgement Date 26-August-2022 Council for Petitioner Mr Amal Dave Council for Respondent Not applicable In favour of Revenue Section Classification of Goods The Appellate Authority for Advance Ruling, Gujarat bench […]
Whether ITC is available on Canteen Services provided to Employees?
Canteen Services under ITC Case Title Tata Motors Limited Court Gujarat AAAR Honorable Judges Member Milind Torwane and Member Vivek Ranjan Citation 2022 (12) GSTPanacea 389 HC Gujarat GUJ/GAAAR/APPEAL/2022/23 Judgement Date 22-December-2022 Council for Petitioner Mr Rajesh Shukla Council for Respondent Not applicable In favour of Revenue Section Under Section 100, 17(5)(b), 17 of the CGST Act, […]
Can sale of land developed be covered within the scope of the term ‘sale of land’ as mentioned in entry 5 of Schedule III does not attract GST?
GST not on Schedule III Case Title Assistant Commissioner Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha Citation KAR/AAAR/02/2023 2023 (2) GSTPanacea 15 HC Karnataka Judgement Date 14-Febuary-2023 Council for Petitioner N.Sundaram Council for Respondent NA Section Section 101,100,97,12(b) In Favour of In Favour of Appellant The Karnataka Bench of Member Ranjana Jha & […]