MEK Peripherals India (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA} : Date of Order : 13-06-2023 simplified explanation of the rulings by the Appellate Authority for Advance Ruling (AAAR), Maharashtra, regarding GST implications on incentives received from a foreign manufacturer and the taxability of marketing services: Case Summary: …
Hilti Manufacturing India (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 12-07-2023 simplified explanation of the rulings by the Authority for Advance Rulings (AAR), Gujarat, regarding GST implications on services provided by Hilti Manufacturing India (P.) Ltd.: Background: Applicant: Hilti Manufacturing India (P.) Ltd. (Hilti India) …
Adani Green Energy Ltd. {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 11-05-2022 simplified explanation of the rulings by the Authority for Advance Rulings (AAR), Gujarat, regarding GST implications on services related to Senior Secured Notes (SSN): Background: Applicant: Adani Green Energy Ltd. (AGEL) sought clarification on the …
Sri Avantika Contracts (I) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA}: DATE OF ORDER : 16-07-2022 simplified explanation of the ruling by the Appellate Authority for Advance Ruling (AAAR), Telangana, regarding GST implications on construction sub-contracts awarded by National Building Construction Corporation (NBCC) for projects abroad: Background: Applicant: Sri Avantika …
NSK Ship Management (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU}: DATE OF ORDER : 30-06-2022 simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Tamil Nadu, regarding the GST implications on vessel support services provided by NSK Ship Management (P.) Ltd.: Background: Applicant: NSK Ship Management (P.) …
Dharmendra M. Jani V/s Union of India {HIGH COURT OF BOMBAY} : Date of Order : 06-06-2023 simplified explanation of the High Court of Bombay’s ruling regarding the constitutional validity of sections 13(8)(b) and 8(2) of the Integrated Goods and Services Tax (IGST) Act, 2017: Background: Petitioner: Dharmendra M. Jani …
DCW Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} : Date of Order : 28-03-2024 simplified explanation of the ruling by the Authority for Advance Rulings (AAR) Tamil Nadu regarding GST liability on export freight in FOB (Free on Board) exports: Background: Assessee: DCW Ltd., exporter of chemical products. Issue: DCW Ltd. …
Savio Jewellery V/s Commissioner, Central Goods and Service Tax {HIGH COURT OF RAJASTHAN} : Date of Order : 02-05-2024 simplified explanation of the ruling by the Rajasthan High Court regarding the taxation of services received by Savio Jewellery from an exhibition held outside India: Background: Assessee: Savio Jewellery, a business …
Huda Urban Estate and Town and Country Planning Employees Welfare Organization V/s Union of India {HIGH COURT OF PUNJAB & HARYANA} : Date of Order : 09-05-2024 simplified explanation of the ruling by the High Court of Punjab & Haryana regarding the challenge to Section 7(1)(aa) of the CGST Act, …
Center for International Admission and Visas (CIAV) { AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 09-05-2024 simplified explanation of the rulings by the Authority for Advance Rulings (AAR), Telangana, regarding Center for International Admission and Visas (CIAV): Background: Applicant: Center for International Admission and Visas (CIAV), engaged …
