Supreme Paradise V/S Assistant Commissioner {HIGH COURT OF MADRAS} : Date of Order : 10-01-2024 simplified explanation and elaboration based on the Madras High Court judgment regarding the GST treatment of discounts in retail sales: GST Treatment of Discounts in Retail Sales Background: Supreme Paradise, engaged in the retail sale …
Kalyan Jewellers India Ltd. V/s Union of India {HIGH COURT OF MADRAS} : Date of Order : 27-11-2023 simplified explanation and elaboration based on the High Court of Madras judgment regarding Gift Vouchers: Gift Vouchers and Time of Supply Background: Kalyan Jewellers India Ltd. issued Gift Vouchers as part of …
Indian Society of Critical Care Medicine {AUTHORITY FOR ADVANCE RULINGS, GUJARAT}: Date of Order : 11-05-2022 simplified explanation and elaboration based on the Advance Ruling provided: Composite Supply of Services by ISCCM The Indian Society of Critical Care Medicine (ISCCM) organizes conferences in the field of critical care medicine. They …
Dream Road Technologies (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, HARYANA} : Date of Order : 13-02-2023 simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Haryana, regarding the GST implications on the leasing of second-hand motor vehicles: Case Summary: Background: Dream Road Technologies (P.) Ltd., the applicant, …
Immense Construction Company {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 13-11-2023 simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Telangana, regarding GST implications on works contract services: Case Summary: Background: Immense Construction Company, the applicant, was awarded a sub-contract for the operation and …
Sarala Foods (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH} : Date of Order : 30-01-2024 simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Andhra Pradesh, regarding the GST implications on the supply of pre-packaged and labelled rice weighing up to 25 kgs: Case Summary: Background: …
Amogh R. Bhatwadekar { APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA}: Date of Order : 16-03-2021 simplified explanation of the rulings by the Appellate Authority for Advance Ruling (AAAR), Maharashtra, regarding GST implications on Online Information and Database Access or Retrieval (OIDAR) services: Case Summary: Background: Amogh R. Bhatwadekar, the appellant, …
AIE Fiber Resource & Trading (India) (P.) Ltd. { AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 24-12-2021 simplified explanation of the rulings by the Authority for Advance Rulings (AAR), Telangana, regarding GST implications on high sea sales and supplies from Free Trade Warehousing Zones (FTWZ) in India: …
Ayana Pharma Ltd. V/s Union of India {HIGH COURT OF GUJARAT} : Date of Order : 13-01-2022 simplified explanation of the rulings by the High Court of Gujarat regarding GST refund claims and procedural fairness: Ruling Summary: Case Background: Ayana Pharma Ltd., a foreign company, filed a petition against the …
International Inspection Services (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 29-12-2021 simplified explanations of the rulings by the Authority for Advance Rulings (AAR), Telangana, and the High Court of Telangana regarding GST implications: Ruling by AAR, Telangana – International Inspection Services (P.) Ltd.: Case Summary: …
