| S.No. | 
    Date | 
    Topics | 
   Download | 
  
    | 20
 | 
    30.11.2021
 | 
    GST to be levied on Reimbursement of Discount (AAR-Kerala)
 | 
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 | 
  
    | 19
 | 
    29.11.2021
 | 
    Refund in case of inverted tax structure where input and output are same is allowed under Section 54(3)(ii) (HC- Gauhati)
 | 
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 | 
  
    | 18
 | 
    27.11.2021
 | 
    Advance Ruling can be sought only by the supplier and not the recipient of services (AAR-Tamil Nadu)
 | 
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 | 
  
    | 17
 | 
    26.11.2021
 | 
    Bakeries cannot be treated as Restaurant (AAAR-Odisha)
 | 
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 | 
  
    | 16
 | 
    25.11.2021
 | 
    Supply of goods/printed material/test papers to students along with coaching shall qualify as “composite supply of service” (AAR-Rajasthan)
 | 
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 | 
  
    | 15
 | 
    23.11.2021
 | 
    Provisional attachment ceases to have effect after one year from the date of the attachment order (HC-Bombay)
 | 
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 | 
  
    | 14
 | 
    22.11.2021
 | 
    Supply of gas to residential apartments through pipelines along with management services is a composite supply (AAR-West Bengal)
 | 
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 | 
  
    | 13
 | 
    20.11.2021
 | 
    Technical glitches on account of the transitional phase of the GST Act should not hinder processing of refund application (HC-Kerala)
 | 
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 | 
  
    | 12
 | 
    18.11.2021
 | 
    Clarification in refund related issues and applicability of QR code on B2C invoices
 | 
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 | 
  
    | 11
 | 
    17.11.2021
 | 
    The job work services provided on the goods / materials belonging to the registered persons are taxable at 12% (AAR- Karnataka)
 | 
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 | 
  
    | 10
 | 
    16.11.2021
 | 
    Documentary services including picture of the testimony / documentary video provided to Government Departments and Panchayats are liable to GST (AAR-Karnataka)
 | 
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 | 
  
    | 9
 | 
    14.11.2021
 | 
    AAR cannot decide whether for valuation purposes “subsidy from Government is to be reduced from the value of import for the purpose of levying GST?” (AAR-Karnataka)
 | 
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 | 
  
    | 8
 | 
    13.11.2021
 | 
    No need for separate registration at the place of Importation apart from Registered Place of Business when goods are directly dispatched from such place of importation (AAR-Karnataka)
 | 
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 | 
  
    | 7
 | 
    12.11.2021
 | 
    Salary paid by the Manpower Service Provider is included in Value of Supply (AAR- West Bengal)
 | 
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 | 
  
    | 6
 | 
    11.11.2021
 | 
    Application of GST on services provided by wellness centres (AAR-Gujarat)
 | 
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 | 
  
    | 5
 | 
    09.11.2021
 | 
    Granting of bail when the assessee availed fraudulent ITC (HC-Punjab & Haryana)	
 | 
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 | 
  
    | 4
 | 
    08.11.2021
 | 
    Applicant not eligible for ITC on gifts to retailers for personal consumption for sales promotion (AAR-Tamil Nadu) 	
 | 
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 | 
  
    | 3
 | 
    03.11.2021
 | 
    Provisional release of the goods and vehicle prior to issue of GST MOV 10 is justified (HC-Gujarat)
 | 
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 | 
  
    | 2
 | 
    02.11.2021
 | 
    Judgement by Supreme Court Of India in the case of M/s Bharti Airtel Ltd (SC)		
 | 
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 | 
  
  
    | 1
 | 
    01.11.2021
 | 
    Whether E-way Bill is necessary for transporting personal effects including motor vehicles? (HC-Kerala)		
 | 
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