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S.No

CONTENTS

Page No.

1.      Case Name: In re Dwarikesh Sugar Industries Limited (GST AAR Uttar Pradesh):-Input Tax Credit eligible on free supply of goods as a part of CSR activities

2.      Case Name: M/s. Aristo Bullion Pvt Ltd (GAAR) :- Input Tax Credit meant for outward supply of Bullions cannot be used against Castor Oil Seeds (Agriculture Product)

3.      Case Name: M/s. Manoj Bhagwan Mansukhani(GAAR):-

Stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which are temporarily imported) provided by them can be considered as export of services or not.

4.      Case Name: Wipro Enterprises Private Limited (GST AAR Karnataka):-What is the appropriate classification of Hand Sanitizer for the purpose of GST Liabilities?

5.      Case Name: In re BG Elevators and Escalators Private Limited (GST AAR Karnataka):-What is the Rate of tax required in respect of erecting and commissioning of lifts OR escalators installed for domestic use.

6.      Case Name: In re MANOJ MITTAL (GST WBAAR): –Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply

7.      Case Name: In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka):- Supply of software licence – supply of goods or services?

8.      Case Name: In re Karnataka State Warehousing Corporation (GST AAR Karnataka):- GST on supervision charges of loading/unloading/transportation of agricultural product

9.      Case Name: In re Puttahalagaiah G.H. (GST AAR Karnataka): –Whether Rent received from Backward Classes Welfare Department, is taxable or not under GST ?-

10.   Case Name: In re Hadi Power Systems (GST AAR Karnataka): – GST on contract relating to electrical works from sub-contractor for work of Government Company

11.   Case Name: In re Kou-Chan Technologies Private Limited (GST AAR Karnataka):- GST on pick-up charges paid to the owner / driver

12.   Case Name: In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka): –Recipient of services cannot file Authority for Advance Ruling Application-

13.   Case Name: In re Bowring Institute (GST AAR Karnataka):-No GST on membership subscription amount collected from members as a Fees

14.   Case Name: In re Udupi Nirmithi Kendra (GST AAR Karnataka):-Authority for advance rulings explains Requirement of TDS under Sec. 51 of CGST Act 2017-

15.   Case Name: In re M/s Wave Colour Techniks (GST AAR Karnataka):- GST on Machinery used for processing & packing of raisins & sold to framers & farmer clusters-

16.   Case Name: In re Narayanappa Ramesh (GST AAR Karnataka):- GST on landscaping and gardening work provided to government departments-

17.  Case Name: In re B.G Shirke Constructions Technology Private Limited (GST AAR Karnataka):- GST on construction of Airport Authority of India residential colony for self use or staff use-

18.   Case Name: In re Aadhya Gold Private Limited (GST AAR Karnataka):- GST on Sale of SECOND-HAND gold jewellery purchased from individuals

• HC denies Bail in alleged Rs. 18 Crore fake Input Tax Credit Case (CRM-M No.8190 of 2021 (O&M) Decided on: 24.03.2021)

Mohit Bathla

Versus

Central Goods and Service Tax Division Panipat

•   Supreme court explains law Provisional attachment (Bank Account) power under GST law draconian

M/s Radha Krishan Industries …. Appellant

Versus

State of Himachal Pradesh & Ors. …. Respondents

• Vennapusa Venkata Subba Reddy Vs Union of India

Fake GST invoices case: High court ask petitioner to approach Court of Special  Judge for Economic Offences

• Rajasthan HC struck down GST on Ocean Freight

HIGH COURT OF JUDICATURE

FOR RAJASTHAN AT JODHPUR-

D.B. Civil Writ Petition No. 14174/2019