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GST: Judiciary (Case Laws) & Advance Ruling

Judiciary/Case Name	Judiciary/Case Number	Date of Judgement/Order	Courts	Detail
M/s. Enpay Transformer Components India Private Limited (Judiciary/Case Laws)	ADVANCE RULING NO.GUJ/GAAR/R/01/2021	20/01/2021	AAR Gujarat	Decision on Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods.	View
Aristo Bullion Pvt Ltd (Judiciary/Case Laws)	ADVANCE RULING NO.GUJ/GAAR/R/15/2021	27/01/2021	AAR Gujarat	Decision on use of Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on 'Castor Oil Seed' which were procured from Agriculturists and subsequently meant for onward supply.	View
Surya Roshni LED Lighting Projects Ltd.(Judiciary/Case Laws)	ORDER NO.05/0DISHA-AAR/2020-21	20/01/2021	AAR Odisha	Decision on time for raising GST Invoices for Capital Subsidy and Annuity Fee and Applicability of GST on Capital Subsidy received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government / ULBs for the Green Field Public Street Lighting System in the State of Odisha.	View
Pinacles Lighting Project Pvt. Ltd.(Judiciary/Case Laws)	ORDER NO.04/ODISHA-AAR/2020-21	20/01/2021	AAR Odisha	Decision on determination of transaction value u/s 15 for the purpose of calculation of GST on capital subsidy received/receivable by the applicant and applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) and classification of activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS).	View
M/s Nexustar Lighting Project Pvt. Ltd.(Judiciary/Case Laws)	ORDER NO.03/0DISHA-AAR/2020-21	20/01/2021	AAR Odisha	Decision on determination of transaction value u/s 15 for the purpose of calculation of GST on capital subsidy received/receivable by the applicant and applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate).	View