• High Court of Kerala - Transition credit shall not be denied where the taxpayer erroneously filed Form GST TRAN-1 reflecting GSTIN of Input Service Distributor (ISD) instead of respective branch’s GSTIN;
• AAR, Karnataka - GST applicability on sale of reagents and equipment’s through distributors under RRC/ PRC models;
• AAR, Madhya Pradesh - Applicability of GST exemption on the various works supplied to the Government entity under single contract.   

We hope you find it useful and an interesting read.